Equity Incentives and Tax Aggressiveness-Data from China A-share Listed Companies

被引：0
|
作者：
Sheng Changyan [1 ]
机构：
[1] Tianjin Univ Finance & Econ, Coll Business, Tianjin, Peoples R China
来源：
PROCEEDINGS OF THE 2017 EURO-ASIA CONFERENCE ON ENVIRONMENT AND CSR: TOURISM, SOCIETY AND EDUCATION SESSION, PT II | 2017年
关键词：
Equity Incentives; Tax Aggressiveness; Ownership; Listed Companies;
D O I：
暂无
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
In this study, we examine the relationship between Equity Incentives and Tax Aggressiveness, by using the data from listed companies in China. The results show that the equity incentive of listed companies in China has a significant positive effect for tax aggressiveness, the greater the management equity incentive level, the higher the degree of tax aggressiveness.
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收藏
页码：24 / 30
页数：7
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