政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/118211
English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  全文筆數/總筆數 : 113318/144297 (79%)
造訪人次 : 51108656      線上人數 : 852
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
搜尋範圍 查詢小技巧：
  • 您可在西文檢索詞彙前後加上"雙引號"，以獲取較精準的檢索結果
  • 若欲以作者姓名搜尋，建議至進階搜尋限定作者欄位，可獲得較完整資料
    •  進階搜尋
    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/118211


    請使用永久網址來引用或連結此文件: https://nccur.lib.nccu.edu.tw/handle/140.119/118211


    題名: 家族企業傳承與國際化程度對租稅規避行為之影響:來自台灣家族企業之證據
    The effects of family firm succession and internationalization on tax avoidance: evidence from Taiwan family firms
    作者: 李桓伊
    Li, Huan-Yi
    貢獻者: 陳明進
    李桓伊
    Li, Huan-Yi
    關鍵詞: 家族企業
    家族傳承
    國際化
    租稅規避
    Family firms
    Family succession
    Internationalization
    Tax avoidance
    日期: 2018
    上傳時間: 2018-07-03 17:23:04 (UTC+8)
    摘要: 在我國家族企業中，家族傳承是一個重要的議題。本論文以我國家族公司為研究樣本，探討家族企業傳承與租稅規避間之關係。本文以有效稅率作為租稅規避之替代變數，實證結果顯示，其他情況相同下，接班人掌控之家族公司相較於創辦人掌控之家族公司較會從事租稅規避行為。其次，在接班人掌控的家族公司中，董事長擁有較高教育程度者，會從事較多的避稅行為。這些結果說明接班人經營之家族企業及接班人之教育程度對家族企業之租稅規避行為有顯著之影響。最後，本論文也探討家族公司國際化程度對避稅之影響，實證結果發現，家族企業國際化程度與避稅之間為負向關係。此結果說明，在家族公司的國際化可以降低決策者從事租稅規避行為。
    Family business succession is a vital issue for Taiwan family firms. Using the sample of Taiwanese family firms, I investigate the relationship between family business succession and tax avoidance. Using effective tax rates as the proxy for tax avoidance, I find that descendant-controlled family firms tend to have more tax avoidance than founder-controlled counterparts, ceteris paribus. Furthermore, descendant-controlled family firms whose chairman has a higher level of education tend to have greater tax avoidance. The results suggest that the succession of family firms and the education level of the descendants have a significant impact on the tax avoidance of Taiwan family firms. Finally, I also examine the effect of internationalization on the tax avoidance of family firms. The result shows that the internationalization level of family firms is negatively related with tax avoidance, suggesting that the internationalization of family firms can mitigate tax avoidance aggressiveness.
    參考文獻: 中文文獻

    王振寰與溫肇東，2011，家族企業還重要嗎？台北，台灣：巨流圖書。
    吳安妮，彭火樹，郭翠菱與詹凌菁，2016，臺灣會計領域研究之回顧與展望，管理學報，第33卷第1期，頁139-187。
    吳建明與連雅慧，2012，家族企業接班衍生組織變革，衝突與轉化之歷程研究， 管理學報，第29卷第3期，頁279-305。
    汪瑞芝與許明智，2016，所得稅變革及盈餘管理對企業租稅規劃之影響: 公司治理角色，中華會計學刊，第12卷第2期，頁267-314。
    李德冠，陳禹竹，陳計良與張慧珊，2015，董事會職能與獨立董事角色：從企業競爭策略和獨立董事背景來探討，證券市場發展季刊，第27卷第4期，頁43-79。
    許士軍，1997，家族主義，專業主義與創業-以華人企業為背景的探討，管理評論，第十六卷第1期，頁1-9。
    林欣美，郭麗華與蘇迺惠，2008，國際化程度，董事會結構，精練法人監督對盈餘管理之影響: 以台灣資訊電子業爲例，臺大管理論叢，第19卷第1期，頁157-186。
    林玟廷，2016，國際化過程與組織規模：集團企業調節效果，管理與系統，第23卷第3期，頁303-328。
    林嬋娟與張哲嘉，2009，董監事異常變動，家族企業與企業舞弊之關聯性，會計評論，第48卷，頁1-33。
    林嬌能與許彩蓮，2011，家族企業與租稅規劃之關聯性，會計學報，第4卷第1期，頁23-49。
    郭翠菱與王志洋，2017，公司治理如何影響家族企業之績效？長期縱貫分析，會計評論，第64卷，頁61-111。
    陳明進與蔡麗雯，2006，財稅所得差異決定因素及課稅所得推估之研究，管理學報，第23卷第6期，頁739-763。
    黃政仁與闕伶倫，2014，企業創新能力與國際化程度對創新績效及企業績效之影響: 以台灣電子資訊業為例，會計評論，第59卷，頁107-147。
    黃美祝，2015，我國不合常規移轉訂價制度對企業避稅程度之影響，會計學報，第6卷第1期，頁35-62。
    葉匡時與操禮芹，1996，家族企業接班過程之網絡分析，管理科學學報，第13卷第2期，頁197-225。
    葉銀華，1999，家族控股集團、核心企業與報酬互動之研究－臺灣與香港證券市場之比較」， 管理評論，18卷第2期，頁59~86。

    虞邦祥，林月雲與張小鳳，2009，傳承或變革: 台灣企業接班歷程之質性研究，組織與管理，第2卷第2 期，頁109-153。
    劉韻僖與林玟廷，2008，台灣資訊產業上市公司國際化程度與公司治理關係之探討，中山管理評論，第16卷第1期，頁51-82。
    謝存瑞，陳俞如與葉日崧，2011，國際化與創新表現: 吸收能力與區位選擇之調節效果，管理與系統，第18卷第4期，頁607-632。
    鍾喜梅與林佳慧，2009，家族集團接班資源與角色鑲嵌關係:網絡觀點之初探，組織與管理，第2卷第2期，頁155-195。
    魏妤珊，邱敬貿與黃淑惠，2015，法人董事與企業避稅：台灣股票市場之實證研究，證券市場發展季刊，第27卷第4 期，頁1-42。

    英文文獻

    Achleitner, A. K., N. Günther, C. Kaserer , and G. Siciliano. 2014. Real earnings management and accrual-based earnings management in family firms. European Accounting Review 23(3): 431-461.
    Ali, A., T. Y. Chen, and S. Radhakrishnan. 2007. Corporate disclosures by family firms. Journal of Accounting and Economics 44(1): 238-286.
    Anderson, R., and D. Reeb. 2003. Founding-family ownership and firm performance:
    Evidence from the S&P 500. Journal of Finance 58 (3):1301-1328.
    Armstrong, C. S., J. L. Blouin, and D. F. Larcker. 2012. The incentives for tax planning. Journal of Accounting and Economics 53(1): 391-411.
    Barkema, H.G. and O. Shvyrkov. 2007. Does top management team diversity
    promote or hamper foreign expansion? Strategic Management Journal 28(7): 663-680.
    Beckhard, R., and W. G. Dyer.1983. Managing continuity in the family-owned business. Organizational Dynamics 12(1): 5-12.
    Berrone, P., C. Cruz, and L. R. Gomez-Mejia. 2012. Socioemotional wealth in family firms: Theoretical dimensions, assessment approaches and agenda for future research. Family Business Review 25(3): 258–279.
    Bertrand, M., and A. Schoar. 2003. Managing with style: The effect of managers on firm policies. The Quarterly Journal of Economics 118(4): 1169-1208.
    Bloom, N., and J. Van Reenen. 2007. Measuring and explaining management practices across firms and countries. The Quarterly Journal of Economics 122 (4): 1351-1408.
    Burt, R. S. 1992. Structural Holes: The Social Structure of Competition, Cambridge:
    Harvard University.
    Carpenter, M. A. and J. W. Fredrickson. 2001. Top Management Teams, Global Strategic Posture, and the Moderating Role of Uncertainty. Academy of Management 44 (3): 533-545.
    Chen, S., X. Chen, Q. Cheng, and T. Shevlin. 2010. Are family firms more tax aggressive than non-family firms? Journal of Financial Economics 95(1): 41-61.
    Chrisman, J. J., J. H. Chua, F. W. Kellermanns, and E. P. Chang. 2007. Are family managers agents or stewards? An exploratory study in privately held family firms. Journal of Business Research 60(10): 1030-1038.
    Claessens, S., S. Djankov, and L. H. P. Lang. 2000. The separation of ownership and control in East Asian corporations. Journal of Financial Economics 58(1): 81–112.
    Claessens, S., S. Djankov, J. P. H. Fan, and L. H. P. Lang. 2002. Disentangling the incentive and entrenchment effects of large shareholdings. Journal of Finance 57(6): 2741–2771.
    Davis, J. H., F. D. Schoorman, and L. Donaldson. 1997. Toward a stewardship theory of management. Academy of Management Review 22(1): 20-47.
    DeFond, M., R. N. Hann, and X. Hu. 2005. Does the market value financial expertise on audit committees of directors? Journal of Accounting Research 43 (2): 159-193.
    Deresky, H. 1994. International Management - Managing across Borders and Cultures, New York: Harper Collins.
    Desai, M. A., and D. Dharmapala. 2008. Tax and corporate governance: an economic approach. MPI Studies on Intellectual Property, Competition and Tax Law, Springer, Berlin, Heidelberg 3: 13-30.
    Dyreng, S. D., M. Hanlon, and E. L. Maydew. 2008. Long‐Run Corporate Tax Avoidance. The Accounting Review 83 (1) 61-82.
    Fama, E. F., and M. C. Jensen. 1983. Agency problems and residual claims. Journal of Law and Economics 26(2): 327–350.
    Frank, M. M., L. J. Lynch, and S. O. Rego. 2009. Tax reporting aggressiveness and its relation to aggressive financial reporting. The Accounting Review 84(2): 467-496.
    Gomez-Mejia, L. R., K. T. Haynes, M. Núñez-Nickel, K. J. L. Jacobson, and J. Moyano-Fuentes. 2007. Socioemotional wealth and business risks in family-controlled firms: Evidence from Spanish oil mills. Administrative Science Quarterly 52(1): 106–137.
    Gomes, L. and K. Ramaswamy. 1999. An Empirical Examination of the Form of the Relationship between Multinationality and Performance. Journal of International Business Studies (30) 173-188.
    Gravelle, J. G. 2009. Tax havens: International tax avoidance and evasion. National Tax Journal 62(4): 727-753.
    Gupta, S., and K. Newberry. 1997. Determinants of the variability in corporate effective tax rates: Evidence from longitudinal data. Journal of Accounting and Public Policy 16(1): 1-34.
    Hambrick, D. C., and P. A. Mason. 1984. Upper echelons: The organization as a reflection of its top managers. Academy of Management Review 9(2): 193-206.
    Hanlon, M., and J. Slemrod. 2009. What does tax aggressiveness signal? Evidence from stock price reactions to news about tax shelter involvement. Journal of Public Economics 93(1): 126-141.
    Hanlon, M., and S. Heitzman. 2010. A review of tax research. Journal of Accounting and Economics 50(2): 127-178.
    Healy, P. M., and K. G. Palepu. 2001. Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature. Journal of Accounting and Economics 31 (1-3): 405–440.
    Hitt, M. A., R. E. Hoskisson, H. Kim. 1997. International diversification: Effects on innovation and firm performance in product-diversified firms. Academy of Management Journal 40(4): 767-798.
    Ho, J. L., and F. Kang. 2013. Auditor choice and audit fees in family firms: Evidence from the S&P 1500. Auditing: A Journal of Practice & Theory 32(4): 71-93.
    Hoi, C. K., Q. Wu, and H. Zhang. 2013. Is corporate social responsibility (CSR) associated with tax avoidance? Evidence from irresponsible CSR activities. The Accounting Review 88(6): 2025-2059.
    Jensen, M. C., and W. H. Meckling. 1976. Theory of the firm: Managerial behavior, agency costs, and ownership structure. Journal of Financial Economics 3(4): 305–360.
    Kansikas, J., and T. Kuhmonen. 2008. Family business succession: Evolutionary economics approach. Journal of Enterprising Culture 16(3): 279-298.
    Kim, J. B., Y. Li, and L. Zhang. 2011. Corporate tax avoidance and stock price crash risk: Firm-level analysis. Journal of Financial Economics 100(3): 639-662.
    Kimberly, J. R., and M. J. Evanisko. 1981. Organizational innovation: The influence of individual, organizational, and contextual factors on hospital adoption of technological and administrative innovations. Academy of management journal 24(4): 689-713
    Kim, E.H and Lu, Y., 2011. CEO ownership, external governance, and risk-taking. Journal of Financial Economics 102(2): 272–292.
    Kristiansen, S. 2004. Social networks and business success. The American Journal of
    Economics and Sociology, 63(5): 1151-1171.
    Kubick, T. R., D. P. Lynch, M. A. Mayberry, and T. C. Omer. 2015. Product market power and tax avoidance: Market leaders, mimicking strategies, and stock returns. The Accounting Review 90(2): 675-702.
    La Porta, R., F. Lopez-de-Silanes, A. Shleifer, and R. Vishny. 1999. The quality of government. Journal of Law, Economics, and Organization 15(1): 222-279.
    Lisowsky, P. 2010. Seeking shelter: Empirically modeling tax shelters using financial statement information. The Accounting Review 85(5): 1693-1720.
    McGuire, S. T., D. Wang, and R. J. Wilson. 2014. Dual class ownership and tax avoidance. The Accounting Review 89(4): 1487-1516.
    McGuire, S. T., T. C. Omer, and D. Wang. 2012. Tax avoidance: Does tax-specific industry expertise make a difference? The Accounting Review 87(3): 975-1003.
    Miller, D., L. Breton‐Miller, and B. Scholnick. 2008. Stewardship vs. stagnation: An empirical comparison of small family and non‐family businesses. Journal of Management Studies 45(1): 51-78.
    Mills, L., M. M. Erickson, and E. L. Maydew. 1998. Investments in tax planning. The Journal of the American Taxation Association 20(1): 1-20.
    Morck, R., and B. Yeung. 2003. Agency problems in large family business groups. Entrepreneurship theory and practice 27(4): 367–382.
    Mitchell, J. C.1969. Social networks and urban situation, England: Manchester
    University.
    Petersen, M. A., 2009. Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches, Review of Financial Studies 22(1): 435-480.
    Plesko, G. A. 2004. Corporate tax avoidance and the properties of corporate earnings. National Tax Journal 57(3): 729-737.
    Prencipe, A., G. Markarian, and L. Pozza. 2008. Earnings management in family firms. Evidence from R&D cost capitalization. Family Business Review 21(1): 71–88.
    Ramaswamy, K. 1992. Multinationality and Performance: A Synthesis and Redirection. Advances in International Comparative Management (7) 241-267.
    Rego, S. O. 2003. Tax‐avoidance activities of US multinational corporations. Contemporary Accounting Research 20(4): 805-833.
    Sanders, W. G., and M. A. Carpenter. 1998. Internationalization and firm governance: The roles of CEO compensation, top team composition, and board structure. Academy of Management Journal 41(2): 158-178.
    Sharma, P. J. J. Chrisman, and J. H. Chua. 2003. Succession planning as planned behavior: Some empirical results. Family Business Review 16(1): 1–15.
    Shen, Na., and J. Su. 2017. Religion and succession intention - Evidence from Chinese family firms. Journal of Corporate Finance 45(1): 150-161.
    Siegfried, J. 1974. Effective average U.S. corporation income tax rates. National Tax Journal 27(2): 245-259.
    Srinidhi, B. N., S. He, and M. Firth. 2014. The effect of governance on specialist auditor choice and audit fees in US family firms. The Accounting Review 89(6): 2297-2329.
    Sullivan, D.1994. Measuring the degree of internationalization of a firm. Journal of International Business Studies 25(2): 325-342.
    Tihanyi, Z., A. E. Ellstrand, C. M. Daily, and D. R. Dalton. 2000. Composition of
    the top management team and firm international diversification. Journal of
    Management 26(6): 1157-1177.
    Usdiken, B. 1992. The impact of environmental change on the characteristics of
    top management teams. British Journal of Management 3(4): 207-219.
    Vermeulen, F. and H. Barkema. 2002.Pace, Rhythm and Scope: Process Dependence in Building a Profitable Multinational Corporation. Strategic Management Journal (23): 637-653.
    Villalonga, B., and R. Amit. 2006. How do family ownership, control and management affect firm value? Journal of financial Economics 80(2): 385-417.
    Wang, D. 2006. Founding family ownership and earnings quality. Journal of Accounting Research 44(3): 619–656.
    Watts, R. L., and J. L. Zimmerman. 1983. Agency problems, auditing, and the theory of the firm: Some evidence. Journal of Law and Economics 26 (2): 613–633.
    Wilson, R. J. 2009. An examination of corporate tax shelter participants. The Accounting Review 84(3): 969-999.
    Xu, N., Q. Yuan, X. Jiang, and K.C. Chan. 2015. Founder`s political connections, second generation involvement, and family firm performance: Evidence from China. Journal of Corporate Finance 33: 243-259
    Young, M. N., M. W. Peng, D. Ahlstrom, G. D. Bruton, and Y. Jiang, 2008. Corporate governance in emerging economies: A review of the principal–principal perspective. Journal of management Studies 45(1): 196-220.
    Zahra, S. A. 2003. International expansion of US manufacturing family businesses: The effect of ownership and involvement. Journal of Business Venturing 18(4): 495-512.
    Zimmerman, J. 1983. Taxes and firm size. Journal of Accounting and Economics 5(2): 119-149.
    描述: 博士
    國立政治大學
    會計學系
    101353501
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0101353501
    資料類型: thesis
    DOI: 10.6814/DIS.NCCU.ACCT.001.2018.F07
    顯示於類別:[會計學系] 學位論文

    文件中的檔案:

    沒有與此文件相關的檔案.



    在政大典藏中所有的資料項目都受到原著作權保護.


    社群 sharing

    著作權政策宣告 Copyright Announcement
    1.本網站之數位內容為國立政治大學所收錄之機構典藏，無償提供學術研究與公眾教育等公益性使用，惟仍請適度，合理使用本網站之內容，以尊重著作權人之權益。商業上之利用，則請先取得著作權人之授權。
    The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

    2.本網站之製作，已盡力防止侵害著作權人之權益，如仍發現本網站之數位內容有侵害著作權人權益情事者，請權利人通知本網站維護人員(nccur@nccu.edu.tw)，維護人員將立即採取移除該數位著作等補救措施。
    NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - 回饋