哪些高层管理团队特征会促使公司税务积极性提高？

IF 2.8 3区经济学 Q2 BUSINESS

Emerging Markets Finance and Trade Pub Date : 2024-03-05 DOI:10.1080/1540496x.2024.2324200

Haiming Jiang, Eunyoung Kim

引用次数: 0

摘要

本研究探讨了公司的税务筹划与其高层管理团队的若干可观察特征之间的关系。我们通过对企业高层管理团队的多个特征进行回归，获得了经验证据。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Which Top Management Team Characteristics Drive a Firm’s Tax Aggressiveness?

This study examines the relationship between a firm’s tax planning and several observable characteristics of its top management team. We obtain empirical evidence based on multiple regressions of a...

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来源期刊

Emerging Markets Finance and Trade Multiple-

CiteScore

7.80

自引率

10.00%

发文量

182

期刊介绍： Emerging Markets Finance and Trade publishes research papers on financial and economic aspects of emerging economies. The journal features contributions that are policy oriented and interdisciplinary, employing sound econometric methods, using macro, micro, financial, institutional, and political economy data. Geographical coverage includes emerging market economies of Europe, the Balkans, the Middle East, Asia, Africa, and Latin America. Additionally, the journal will publish thematic issues and occasional special issues featuring selected research papers from major conferences worldwide.