企业社会责任与税收管理:企业税收信仰的调节作用

IF 1.3 Q3 BUSINESS, FINANCE
A. Davis, Rebekah D. Moore, T. Rupert
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引用次数: 2

摘要

关于投资者对税收管理的看法以及投资者是否认为纳税是一种社会责任,现有的经验证据有限。为了填补这一空白,我们使用了一项实验来探索投资者对公司纳税义务或最小化税收的看法。我们发现,投资者认为纳税(而不是最小化税收)是对社会负责的。我们还测量了参与者对公司纳税义务或尽量减少税收的态度,发现参与者更倾向于公司有纳税义务的观点。在路径分析中,我们发现企业的税收管理及其在企业社会责任非税收领域的表现都会影响投资者对管理质量的看法,最终影响投资者的投资意愿。我们还发现,投资者对公司税收的态度调节了税收管理与投资者对管理决策质量的看法之间的联系。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Corporate Social Responsibility and Tax Management: The Moderating Effect of Beliefs about Corporate Tax Duty
Limited empirical evidence exists regarding investor perceptions of tax management and whether investors consider paying taxes a social responsibility. To fill this gap, we use an experiment to explore investor perceptions about the corporate duty to pay or minimize taxes. We find that investors view paying taxes (rather than minimizing taxes) as socially responsible. We also measure participants’ attitudes about the corporate duty to pay or minimize taxes and find that participants lean more towards a view that corporations have a duty to pay taxes. In a path analysis, we find that a firm’s tax management and its performance in a non-tax area of CSR both influence investors’ perceptions of managerial quality that ultimately impacts investors’ willingness to invest. We also find that the investor’s attitude about the corporate tax duty moderates the association between tax management and investor perceptions of the quality of managerial decision-making.
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来源期刊
CiteScore
3.20
自引率
12.50%
发文量
14
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