管理能力与避税向最佳水平调整

Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad Pub Date : 2024-07-31 DOI:10.1080/02102412.2024.2380954

Jiyeon Lee, Sumi Jung, Hyungjin Cho

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引用次数: 0

摘要

本研究强调管理能力是税收调整行为的调节因素，研究发现，由能力更强的管理者领导的企业在避税方面表现出较慢的调整速度，而在税收调整行为方面则表现出较快的调整速度。

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Managerial ability and tax avoidance adjustment toward the optimal level

Highlighting managerial ability as a moderator of tax adjustment behaviour, this study finds that firms led by more capable managers exhibit slower adjustment speed of tax avoidance towards the opt...

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Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad

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