Technological innovation as a moderating role in the relationship between managerial incentives and tax avoidance in IT and software industry of China

被引：0

作者：

Khan, Noheed ^{[1
]}

Chen, Songsheng ^{[1
]}

Danish ^{[1
]}

机构：

[1] School of Management and Economics, Beijing Institute of Technology, Beijing, China

来源：

International Journal of Manufacturing Technology and Management | 2019年 / 33卷 / 3-4期

关键词：

Taxation;

D O I：

10.1504/IJMTM.2019.101019

中图分类号：

学科分类号：

摘要：

This study identified the innovation as moderating effect on the relationship between managerial incentives and tax avoidance. IT and software industry has been selected for this investigation. The random effect model is used for the time period of 2007-2015. The findings revealed that managerial equity incentives have a positive effect on tax avoidance in IT and software industry of China. The findings support the innovation has moderating effect in the association between managerial incentives and tax avoidance. Innovative firms pay more managerial incentives for tax avoidance. Copyright © 2019 Inderscience Enterprises Ltd.

引用

页码：150 / 161

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