Network connections among firms and tax avoidance
| Autor: | Lin, Tzu-Chieh, 林子傑 |
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| Rok vydání: | 2019 |
| Druh dokumentu: | 學位論文 ; thesis |
| Popis: | 107 Information diffuses through social networks. Social learning theory discussed in sociology indicates that one would imitate other individuals' actions, and therefore leads to diffusion of concepts and strategies. This study discusses the relation between firms' network connections and tax avoidance and hopes to examine whether tax avoidance strategies transfer from low-tax firms to other firms through network connections. In this study, I primarily use board interlocks to measure network connections. Besides considering different attributes of the board interlocks, this study also takes the concept of network centrality and firms’ business strategies into consideration for additional analysis. This study focuses on listed Taiwanese companies from 2002 to 2016, using ordinary least square (OLS) regression method to test the hypotheses. The empirical results show that if the firm itself has connections with low-tax firms or has a higher level of degree of centrality, it will avoid more taxes. |
| Databáze: | Networked Digital Library of Theses & Dissertations |
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