Managerial ability and tax avoidance: evidence from Korea

Title
Managerial ability and tax avoidance: evidence from Korea
Authors
박준호
Keywords
managerial ability; tax avoidance; firm value; data envelopment analysis
Issue Date
2015-03
Publisher
ROUTLEDGE JOURNALS
Citation
ASIA-PACIFIC JOURNAL OF ACCOUNTING & ECONOMICS, vol22/issue no.1, Page. 1-29
Abstract
This study investigates the incremental effects of managerial ability on tax avoidance. Managerial ability is estimated through a data envelopment analysis (DEA) and tobit regressions. We find that there is a negative relationship between tax avoidance and firm value. In addition, we document a statistically meaningful negative relation between managerial ability and tax avoidance. The results also suggest that high managerial ability mitigates the negative relationship between tax avoidance and firm value. These findings suggest that managerial ability influences the tax avoidance behavior of the firm.
URI
http://www.tandfonline.com/doi/full/10.1080/16081625.2015.1017590http://hdl.handle.net/20.500.11754/22903
ISSN
1608-1625; 2164-2257
DOI
http://dx.doi.org/10.1080/16081625.2015.1017590
Appears in Collections:
GRADUATE SCHOOL OF BUSINESS[S](경영전문대학원) > ETC
Files in This Item:
There are no files associated with this item.
Export
RIS (EndNote)
XLS (Excel)
XML


qrcode

Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.

BROWSE