The Association between Information Disclosure, Separation of Voting Rights and Cash Flow Rights and Tax Avoidance
| Autor: | Huei-Yu Shih, 施惠喻 |
|---|---|
| Rok vydání: | 2015 |
| Druh dokumentu: | 學位論文 ; thesis |
| Popis: | 103 Information disclosure is the part of corporate governance. After the Securities & Futures Institute set up an information disclosure and evaluation system, prompting companies are willing to provide more relevant information of the company. Through the adequate disclosure information to outsiders, so that outsiders can use public information and transparency to achieve the purpose of overseeing the company’s management to reduce company’s tax avoidance behavior. The purpose of this study is to examine impact of information disclosure on tax avoidance and added the difference between voting and cash flow rights, block shareholding ratio to test whether they will effect on tax avoidance. In this study our sample consists of the Taiwan’s companies with publicly accessible data for the years 2008 to 2012. The results show that the companies will reduce a corporation’s tax avoidance behavior when they have higher information disclosure, lower block shareholding ratio and lower difference between voting and cash flow rights. That means they can reduce a corporation’s tax avoidance behavior. |
| Databáze: | Networked Digital Library of Theses & Dissertations |
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