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    Title: 總經理知名度與企業租稅規避 -以台灣電子業為例
    CEO publicity and corporate tax avoidance - evidence from Taiwan electronics industry
    Authors: 陳金慧
    Contributors: 何怡澄
    郭振雄

    陳金慧
    Keywords: 租稅規避
    Google搜尋趨勢
    搜尋量
    總經理知名度
    Tax avoidance
    Google Trends
    Search Volume Index
    CEO publicity
    Date: 2019
    Issue Date: 2019-07-01 11:04:21 (UTC+8)
    Abstract: 本研究關注總經理知名度對企業租稅規避之影響,參考Duan, Ding, Hou and Zhang (2018) 透過Google搜尋趨勢所提供之搜尋量來衡量企業總經理的知名度,探討總經理知名度與租稅規避之間的關係。一說認為,總經理知名度高代表受到散戶高度關注,為了迎合投資者之預期,總經理從事租稅規避以提高企業績效。反之則認為,當總經理知名度越高,為了降低聲譽成本,總經理會避免從事租稅規避。
    主要研究範圍為2008至2017年台灣上市電子業公司的總經理,使用追蹤資料固定效果模型進行迴歸分析。實證結果為當公司總經理知名度越高時,租稅規避程度較低。
    This study focus on the impact of CEO publicity on corporate tax avoidance. Refer to Duan, Ding, Hou and Zhang (2018) use search volume index (SVI) from Google Trends to measure the CEO publicity and discuss the relationship between CEO publicity and tax avoidance. On the one hand, when CEO with higher publicity means who is highly regarded by retail investors. To meet the investors’ expectations, CEOs engage in tax avoidance to improve corporate performance. On the contrary, when CEO publicity is higher, the CEO will avoid engaging in tax avoidance to reduce the reputation costs.
    The study focuses on TSE listed electronic companies from 2008 to 2017. The results show that if a CEO has higher publicity, the CEO will reduce tax avoidance.
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    Description: 碩士
    國立政治大學
    財政學系
    106255015
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0106255015
    Data Type: thesis
    DOI: 10.6814/NCCU201900149
    Appears in Collections:[財政學系] 學位論文

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