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研究生:張智瑋
研究生(外文):CHANG, CHIH-WEI
論文名稱:在不同企業生命週期下,董事會結構與代理問題對避稅行為之影響
論文名稱(外文):The Impact of Board Structure and Agency Problem on Tax Avoidance: Considering Different Phases of Business Life Cycle
指導教授:樓雍儀樓雍儀引用關係
指導教授(外文):LOU, YUNG-I
口試委員:林世傑林靜香樓雍儀
口試委員(外文):LIN, SHIH-CHIEHLIN, CHING-HSIANGLOU, YUNG-I
口試日期:2017-12-20
學位類別:碩士
校院名稱:靜宜大學
系所名稱:會計學系
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:2017
畢業學年度:106
語文別:中文
論文頁數:86
中文關鍵詞:避稅行為董事會結構代理問題企業生命週期
外文關鍵詞:Tax AvoidanceBoard StructureAgency ProblemBusiness Life Cycle
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本研究主要目的為探討企業於不同生命週期下,董事會結構與代理問題對避稅行為之影響。本研究採用有效稅率、現金有效稅率與財稅差異為避稅行為之衡量指標,以董事會獨立性等四項指標衡量董事會結構與代理問題,並採用以現金流量表中各活動現金流量做為企業生命週期劃分依據進行實證分析。實證結果顯示董事會獨立性愈高或董事會規模愈大,企業進行避稅之可能性愈低,股份控制權與盈餘分配權偏離程度及家族企業亦獲得部分支持的證據。考慮企業生命週期變數下,董事會獨立性於企業成熟期與停滯期對避稅行為呈顯著負相關,股份控制權與盈餘分配權於成熟期具顯著相關,家族企業於導入期與避稅行為呈顯著正相關,董事會規模則於成長期與成熟期對避稅行為呈顯著負相關,故董事會相關特性於不同企業生命週期對避稅行為具顯著不同之影響。
The main purpose of this study is to explore the impact of the board structure and the agency problem on tax avoidance under different phases of business life cycle. In this study, the effective tax rate, the cash effective tax rate and the book-tax difference are the measures of tax avoidance, and the four functions are used to measure the board structure and the agency problem. The cash flow of each activity in the cash flow statement is used as the basis for the analysis of the business life cycle. The results show that the higher the board independence or the larger the board size, the lower the possibility of tax avoidance. The degree of deviation between the control of the shares and the distribution of the earnings and the family firm also received some support for the evidence. Consider the business life cycle variables, the board independence has a significant negative correlation to the tax avoidance in the mature and shake-out period. The degree of deviation between the control of the shares and the distribution of the earnings are significantly related in the mature period. There is a significant positive correlation between the family firms and the tax avoidance in the introduction period. The board size is negatively correlated with the tax avoidance in the growth and the mature period. Because of these, the role of board of directors in different business life cycle has a significant impact on tax avoidance.
摘 要 I
Abstract II
目錄 III
表目錄 V
圖目錄 VI
第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的 4
第三節 研究架構與流程 5
第二章 文獻探討 7
第一節 避稅行為 8
第二節 董事會特性 12
第三節 企業生命週期 27
第三章 研究方法 32
第一節 研究假說 32
第二節 研究樣本、期間與資料來源 37
第三節 研究模型 40
第四章 實證結果分析 46
第一節 敘述性統計 46
第二節 相關係數分析 49
第三節 迴歸分析 52
第四節 額外分析 63
第五章 結論與建議 70
第一節 研究結論 70
第二節 研究限制 72
第三節 研究建議與未來研究方向 73
參考文獻 74



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