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本文以我国2010-2014年深圳主板A股上市公司的财务面板数据为研究对象,分析了会计信息透明度与企业避税关系。研究表明:企业会计信息透明度与企业避税间存在显著的负相关关系,即提高企业会计信息透明度可以抑制管理层避税行为的实施;会计信息透明度对企业避税的影响在不同产权性质的企业中存在显著差异,即相对国有控股企业,非国有控股企业会计信息透明度越高,企业避税力度越小。本文研究结果以期为股东识别企业避税行为的潜在风险提供了参考。
This article takes the financial panel data of A-share listed companies in Shenzhen from 2010 to 2014 as the research object, and analyzes the relationship between the transparency of accounting information and tax avoidance. The results show that there is a significant negative correlation between corporate accounting information transparency and corporate tax avoidance, that is to say, improving the transparency of corporate accounting information can inhibit the implementation of tax avoidance by management; the impact of accounting information transparency on corporate tax avoidance is significant in firms with different property rights The difference is that the higher the transparency of accounting information of state-controlled enterprises and non-state-controlled enterprises, the smaller the tax avoidance of enterprises. The results of this paper provide a reference for shareholders to identify the potential risk of corporate tax avoidance.