CFO年齡與企業避稅;

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Title:	CFO年齡與企業避稅
Authors:	?如珍
Contributors:	會計與資訊科技學系碩士在職專班
Keywords:	CFO;年齡;避稅激進程度;CFO;age;tax aggressiveness
Date:	2017
Issue Date:	2019-07-17
Publisher:	會計與資訊科技學系碩士在職專班
Abstract:	本文主要目的在探討CFO年齡與避稅行為之影響。企業的避稅活動越積極，伴隨而來的稅務風險亦隨之增加，當CFO欲提升公司績效表現，避稅往往是策略選項，透過避稅來降低公司所得稅費用，增加稅後盈餘；但租稅規避活動越是積極，伴隨而來的不確定性與風險亦隨之增加。若年輕的CFO擁有較高風險偏好，預期其對於租稅規避行為較積極；反之，若愈年輕的CFO對於避稅相關成本有較多擔憂時，預期租稅規避決策將較為保守。本研究以 1992至 2015年ExecuComp中所有公司為研究對象（排除公用事業及金融保險業公司），實證結果發現CFO年齡與避稅激進程度未呈現顯著相關，說明CFO年齡不影響企業避稅行為。 This paper investigates the effect of CFO age on corporate tax aggressiveness. Prior theoretical work generates conflicting predictions with respect to how CFO age impacts risk-taking behavior. On the one hand, younger CFOs are more risk-averse because they do not yet have reputations as high quality managers. As such, younger CFOs can be punished more harshly for tax aggressiveness through markedly reduced future career opportunities, which can induce them to adopt more conservative tax policies. On the other hand, younger CFOs invest more aggressively and take greater risks to signal superior ability. Using S&P 1500 companies from EXECUCOMP over the 1992-2015 period, we find no evidence that CFO age has an impact on tax aggressiveness.
Appears in Collections:	[會計與資訊科技研究所] 學位論文

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