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研究生:許雅菁
研究生(外文):Ya-Ching Hsu
論文名稱:機構投資人與公司租稅積極性之關聯性:資訊透明度之中介效果
論文名稱(外文):Institutional Investors and Tax Aggressiveness:Mediating Effect of Information Transparency
指導教授:林維珩林維珩引用關係江淑玲江淑玲引用關係
指導教授(外文):Wei-heng LinShu-Ling Chiang
學位類別:碩士
校院名稱:國立臺北商業大學
系所名稱:會計財稅研究所
學門:商業及管理學門
學類:會計學類
論文種類:學術論文
論文出版年:2015
畢業學年度:103
語文別:中文
論文頁數:79
中文關鍵詞:機構投資人資訊透明度租稅積極性
外文關鍵詞:Institutional investorsinformation transparencytax aggressiveness
相關次數:
  • 被引用被引用:1
  • 點閱點閱:238
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  • 下載下載:0
  • 收藏至我的研究室書目清單書目收藏:0
本研究試圖以資訊透明度角度探討先前國內與國外研究結論之不一致。國內研究結果指出機構投資人的存在對公司的避稅行為無顯著的影響,如林嬌能與許彩蓮(2011)、黃美祝與楊佩璇(2011),國外研究結果為機構投資人的存在可以降低公司的避稅行為,如Desai and Dharmapala(2009)、Chen et al.(2010)。本研究以台灣上、市櫃公司2003年至2010年為研究樣本,探討資訊透明度在機構投資人與公司積極租稅行為間關聯是否扮演中介角色。依Baron and Kenny(1986)分析,資訊透明度部分中介機構投資人與積極租稅行為間關聯。實證結果顯示資訊透明度越高的公司較不會有積極避稅行為,但機構投資人的持股比例越高,公司積極避稅的程度越高,資訊透明度較低。資訊透明度確實會影響企業積極避稅行為。
This study attempts to investigate the transparency of information point of view is inconsistent conclusions of previous studies. Domestic research results indicate that institutional investors not impact on the avoidance of the company, such as Gai-Neng Lin and Tsai-Lien Hsu (2011), Mei-Juh Huang and Pei-Hsuan Yang (2011), foreign research results for institutional investors can reduce the company's avoidance behavior, such as Desai and Dharmapala (2009), Chen et al. (2010). The study selected 2003-2010 Taiwan companies Shares issued in the TWSE and OTC. To investigate the transparency of information between institutional investors and corporate Tax Aggressiveness association is playing a mediating role. The results show that information transparency is between institutional investors and tax aggressiveness, present study follows Baron and Kenny (1986). The empirical results show higher transparency of information, the low level corporate tax aggressiveness, but the higher proportion of institutional investors' holdings, the low transparency of information higher level corporate tax aggressiveness. Overall, information transparency affects tax aggressiveness.
中文摘要....................................................I
英文摘要...................................................II
誌謝......................................................IV
目錄.......................................................V
表目錄....................................................VII
圖目錄.....................................................IX
第一章 緒論
  第ㄧ節  研究背景與動機..................................01
  第二節  研究目的.......................................05
  第三節  研究架構與流程..................................07
第二章 文獻探討與回顧
  第ㄧ節  機構投資人與租稅積極性之相關研究...................09
  第二節  機構投資人與資訊透明度之相關研究...................19
  第三節  討論資訊透明度的中介效果..........................24
第三章 研究設計
  第ㄧ節  假說發展.......................................26
  第二節  實證模型與變數說明...............................30
  第三節  資料來源與樣本選取...............................40
第四章 實證結果與分析
  第ㄧ節  敘述性統計分析..................................43
  第二節  相關係數分析…………................................45
  第三節  實證結果與討論..................................48
  第四節  額外分析及敏感性分析.............................55
第五章 研究結論與建議.......................................72
參考文獻...................................................76


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