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研究生:康素文
研究生(外文):KUANG, SU-WEN
論文名稱:公司治理評鑑結果與經營績效及避稅行為之關聯性
論文名稱(外文):The Relationship between Corporate Governance Evaluation Results, Firm Performance and Tax Avoidance
指導教授:黃美祝黃美祝引用關係
指導教授(外文):HUANG, MEI-JUH
口試委員:汪瑞芝張敏蕾
口試委員(外文):WANG, JUI-CHINCHANG, MING-LEI
口試日期:2018-06-14
學位類別:碩士
校院名稱:輔仁大學
系所名稱:會計學系碩士班
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:2018
畢業學年度:106
語文別:中文
論文頁數:64
中文關鍵詞:公司治理經營績效避稅行為財稅差異
外文關鍵詞:Corporate GovernanceFirm PerformancTax AvoidanceBook-Tax Difference
相關次數:
  • 被引用被引用:4
  • 點閱點閱:293
  • 評分評分:
  • 下載下載:3
  • 收藏至我的研究室書目清單書目收藏:0
外資投資亞洲等國家,除「經營績效」外,會在意資訊透明度、公司治理及企業誠信,故公司治理評鑑結果有一定程度會影響外資的投資決策;而「租稅負擔」亦是企業於經營績效外另一個重要考量,除了提升公司經營績效來產生更多的利潤外,避稅能增加公司稅後之價值,因此企業往往易有避稅的誘因,過去許多研究指出避稅係管理階層進行決策時會考量之因素。本研究以迴歸實證研究台灣證基會之公司治理評鑑結果與公司經營績效及避稅行為之關聯性。研究結果如預期,顯示公司治理評鑑結果愈好其經營績效也愈好、而公司治理評鑑等級愈佳其避稅行為也愈少。
Foreign investors in Asian countries, other than “operational performance”, do make effort in information transparency, corporate governance, and company integrity. Corporate governance evaluation results, to some extent, affects foreign investment decisions. “Taxation burden” is yet another important factor besides operation performance. While these companies improve company operating performance to make more profits, tax avoidance can also increase the company’s after-tax evaluation. Companies, thus, have incentives to minimize taxation. Many studies in the past show that management takes tax avoidance as an important fa¬ctor in making business decision. This study applies empirically statistical regression to find the relationship between the results of the corporate governance evaluation (published by Securities and Futures Institute in Taiwan) and the company’s operating performance and tax avoidance practices. The result of this study shows that, just as expected, the higher the corporate governance evaluation, the better its operating performance. The study also shows that the higher the corporate governance evaluation ratings, the less its tax avoidance activities.
第一章 緒論1
第一節 研究背景與動機1
第二節 研究目的3
第三節 研究流程與論文架構4
第二章 文獻探討6
第一節 公司治理定義6
第二節 公司治理與經營績效之關聯性9
第三節 公司治理機制與避稅行為之關聯性13
第四節 臺灣公司治理之興起及評鑑制度實施概述16
第三章 研究方法22
第一節 研究架構22
  第二節 研究假說23
第三節 實證模型與變數定義24
第四節 變數衡量25
第五節 資料來源及樣本選取32
第四章 實證結果34
第一節 敘述性統計34
  第二節 相關係數分析37
第三節 實證結果分析40
第五章 結論與建議56
第一節 研究結論56
第二節 研究限制及研究建議57
參考文獻58

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