摘要
利用2001-2016年的沪深A股上市公司样本数据,实证检验了学者型CEO对企业税收规避的影响。研究发现:学者型CEO显著抑制了企业税收规避;相比于国有企业,学者型CEO对企业税收规避的影响在民营企业中更为突出;高层次的CEO学术经历对企业税收规避的抑制作用更为显著。作用机理检验表明,CEO学术经历主要通过增强CEO的社会责任感和风险规避心态,抑制了企业的税收规避行为。
Using the sample of A-share listed companies in Shanghai and Shenzhen from 2001 to 2016,this paper empirically tested the effect of scholar-type CEOs on corporate tax avoidance. Our results reveal that scholar-type CEOs have significantly curbed corporate tax avoidance,which is more pronounced in private companies rather than that in state-owned companies. And a higher level of academic experiences may have a stronger impact. The test on influencin mechanism show that,academic experiences of CEOs affect enterprise tax avoidance mainly through the enhancement of CEO’s sense of social responsibility and risk avoidance.
作者
文雯
张晓亮
宋建波
WEN Wen;ZHANG Xiao-liang;SONG Jian-bo(International Business School,Beijing Foreign Studies University,Beijing 100089;Business School,Renmin University of China,Beijing 100872,China)
出处
《山西财经大学学报》
CSSCI
北大核心
2019年第6期110-124,共15页
Journal of Shanxi University of Finance and Economics
基金
国家自然科学基金项目(71472165)
国家社会科学基金项目(18BJY017)
财政部会计名家培养工程(2017)
中央高校基本科研业务费专项资金资助项目(2018QD012、2019JT004)
北京外国语大学一流学科建设项目(YY19ZZB006)
关键词
学术经历
税收规避
产权性质
社会责任感
风险承担意识
academic experiences
tax avoidance
property rights
social responsibility
risk-taking awareness
