資產可重置性與企業避稅決策;Asset Redeployability and Corporate Tax Avoidance

NCUIR > School of Management at National Central University > Department of Finance > Research Project > Item 987654321/82280

Please use this identifier to cite or link to this item: http://ir.lib.ncu.edu.tw/handle/987654321/82280

Title:	資產可重置性與企業避稅決策;Asset Redeployability and Corporate Tax Avoidance
Authors:	黃泓人
Contributors:	國立中央大學財務金融學系
Keywords:	資產可重置性;企業避稅;盈餘管理;融資限制;Asset Redeployability;Corporate Tax Avoidance;Earnings Management;Financial Constraint;Ownership
Date:	2020-01-13
Issue Date:	2020-01-13 14:36:21 (UTC+8)
Publisher:	科技部
Abstract:	有較多可重置資產的企業可以藉由重置資產以增加現金流量與進行正向盈餘管理，同樣地，企業避稅也可以達到類似目的。因此，企業的資產重置性與避稅決策之間應有一定的關係，本研究主要目的為實證探討企業的資產重置性與避稅決策之間是否為替代關係或互補關係，並進一步探討兩者之間的相關程度與影響管道。 ;Firms with more deployable assets can deploy these assets for alternative uses to increase cash flows or managing earnings upwards. Since tax avoidance also can increase both cash flow and accounting earnings, firms with higher asset redeployability may be less likely to engage in tax avoidance. In this research, I plan to examine weather asset redeployability and tax avoidance are substitutes or complements. I further examine the magnitude of their association and identify the channels of their association.
Relation:	財團法人國家實驗研究院科技政策研究與資訊中心
Appears in Collections:	[Department of Finance] Research Project

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