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社会责任披露与税收规避
Authors
杨理强
陈爱华
陈菡
Publication date
10 August 2018
Publisher
Abstract
本文探讨社会责任报告披露企业的长短期税收规避行为,并同时采用所得税税收规避和当期税收现金支付比率衡量。研究表明,(1)披露企业的税收规避程度显著低于未披露企业;(2)国有披露企业的税收规避程度显著低于其他类型企业;(3)社会责任披露与税收规避的负向关系对于应规披露企业才显著,而对于自愿披露企业,负向关系存在但不显著。教育部人文社会科学重点研究基地重大项目“大数据环境下财务报告分析框架的重构与应用”(15JJD630011);;福建省社科课题项目“福建省家族企业传承模式选择的动因及其治理效率研究”(FJ2015C133
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Last time updated on 10/06/2020