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    题名: 執行長聲譽與租稅規避之關聯
    CEO Reputation and Tax Avoidance
    作者: 蔡依潔
    Tsai, I-Chieh
    贡献者: 何怡澄
    Ho, Yi-Cheng
    蔡依潔
    Tsai, I-Chieh
    关键词: 租稅規避
    CEO聲譽
    負面報導
    Tax avoidance
    CEO reputation
    Negative reporting
    日期: 2022
    上传时间: 2022-09-02 15:28:05 (UTC+8)
    摘要: 身為公司最高階經理人，CEO的各項特性影響公司甚鉅。其聲譽對於公司在各方面受到的關注都扮演重要角色，CEO聲譽為公司最重要的無形資產之一（Gaines-Ross, 2003）。本文使用Francis等（2008）及周雅英與林品馨（2018）之方式，以平面媒體報導數量作為CEO聲譽之指標，以2009至2020年臺灣電子業上市公司為研究對象，探討CEO聲譽與租稅規避之關聯。研究結果顯示，CEO聲譽和租稅規避具有正向關係。本文進一步將報導細分為「正面至中立報導」及「負面報導」兩類，探討不同面向之聲譽對租稅規避之關係，發現負面報導和租稅規避呈負向關係，但結果不顯著。
    As the highest positioned manager in a firm, a CEO’s personal traits affect the firm in many ways. A CEO’s reputation is one of the most important intangible assets of the firm(Gaines-Ross, 2003). Using the numbers of press coverage as a proxy of CEO reputation, and listed companies of electronic industries of Taiwan from 2009 to 2020 as samples, the purpose of this study is to examine the relation between CEO reputation and tax avoidance behavior of the firm. The results show that higher CEO reputation associates with higher tax avoidance. The study then separates the press coverage into two groups according to the tone of the articles: positive and negative reports, and examines the effect of the two groups of press coverage on tax avoidance. The results show that negative reporting has a negative correlation with tax avoidance. It shows that a negative reputation makes the firm less active in tax avoidance behavior.
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    描述: 碩士
    國立政治大學
    財政學系
    105255013
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0105255013
    数据类型: thesis
    DOI: 10.6814/NCCU202201246
    显示于类别:[財政學系] 學位論文

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