Full metadata record
DC Field | Value | Language |
---|---|---|
dc.contributor.author | 박준호 | - |
dc.date.accessioned | 2016-08-31T00:55:33Z | - |
dc.date.available | 2016-08-31T00:55:33Z | - |
dc.date.issued | 2015-03 | - |
dc.identifier.citation | ASIA-PACIFIC JOURNAL OF ACCOUNTING & ECONOMICS, vol22/issue no.1, Page. 1-29 | en_US |
dc.identifier.issn | 1608-1625 | - |
dc.identifier.issn | 2164-2257 | - |
dc.identifier.uri | http://www.tandfonline.com/doi/full/10.1080/16081625.2015.1017590 | - |
dc.identifier.uri | http://hdl.handle.net/20.500.11754/22903 | - |
dc.description.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. | en_US |
dc.language.iso | en | en_US |
dc.publisher | ROUTLEDGE JOURNALS | en_US |
dc.subject | managerial ability | en_US |
dc.subject | tax avoidance | en_US |
dc.subject | firm value | en_US |
dc.subject | data envelopment analysis | en_US |
dc.title | Managerial ability and tax avoidance: evidence from Korea | en_US |
dc.type | Article | en_US |
dc.relation.volume | vol22/issue no.1 | - |
dc.identifier.doi | 10.1080/16081625.2015.1017590 | - |
dc.relation.page | 1-29 | - |
dc.relation.journal | ASIA-PACIFIC JOURNAL OF ACCOUNTING & ECONOMICS | - |
dc.contributor.googleauthor | Park, Joonho | - |
dc.contributor.googleauthor | Ko, Chang Youl | - |
dc.contributor.googleauthor | Jung, Hoon | - |
dc.contributor.googleauthor | Lee, Yong-Seok | - |
dc.relation.code | 2015015241 | - |
dc.sector.campus | S | - |
dc.sector.daehak | SCHOOL OF BUSINESS[S] | - |
dc.sector.department | DIVISION OF BUSINESS ADMINISTRATION | - |
dc.identifier.pid | bizintel | - |
Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.