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系統識別號 U0026-2406201921461400
論文名稱(中文) 財務主管種族與企業避稅行為
論文名稱(英文) CFO Ethnicity and Tax Avoidance
校院名稱 成功大學
系所名稱(中) 會計學系
系所名稱(英) Department of Accountancy
學年度 107
學期 2
出版年 108
研究生(中文) 李文馨
研究生(英文) Wen-Hsin Li
學號 R16061085
學位類別 碩士
語文別 中文
論文頁數 25頁
口試委員 指導教授-周庭楷
口試委員-黃華瑋
口試委員-謝喻婷
中文關鍵字 種族  企業避稅  財務長  高層理論 
英文關鍵字 Ethnicity  CFO  Nonwhite  Tax avoidance  Upper Echelons Theory 
學科別分類
中文摘要 本文針對種族進行研究,並連結企業財務長與其避稅行為,發現非白人財務長的企業避稅政策較白人財務長激進,本研究另檢驗財務長權力後,發現隨著非白人財務長權力越大,避稅程度越激進,確認係財務長個人之效果,而非其他干擾因素所造成,故進一步將非白人區分為非裔及亞裔,發現非白人財務長較白人財務長有激進的避稅表現來自亞裔。整體而言,本研究發現種族間存在不同風險偏好的證據,也印證了公司的避稅政策會受到財務長個人特質的影響。
英文摘要 In this paper, I examine the ethnicity of CFOs and the degree of his or her tax avoidance. I find that companies with non-white CFOs are more aggressive on tax avoidance than companies with white CFOs, and this result is due to the individual effect of CFO. Then, I further distinguish non-white into African and Asian. I find that the behavior of aggressive tax avoidance is primarily resulting from Asian CFOs. Overall, I find the evidence of different ethnicities with different risk preferences. Also, I confirm that CFOs’ individual characteristics do have impact on the operation of companies.
論文目次 第一章 緒論 1~4
第二章 研究設計
第一節 種族之變數衡量 4~5
第二節 避稅之變數衡量 5~6
第三節 迴歸模型 7~8
第四節 樣本選取與資料來源 8
第三章 實證結果與分析
第一節 敘述統計量 8~12
第二節 T檢定與迴歸結果 10~17
第三節 額外測試 17~19
第四章 結論 19~21
參考文獻 21~23
附錄 24~25
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