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以2008~2015年A股上市公司为研究样本,实证发现:当高管团队中存在女性成员或女性高管比例提高时,公司会倾向于放弃激进的避税策略,表明高管性别是影响企业避税行为的重要因素;进一步研究显示:CEO权力配置的增强会弱化女性高管抑制激进避税的积极作用,揭示女性高管参与公司治理的功效发挥会受到企业内部治理情境的牵掣。基于高管性别视角拓展了对企业避税行为影响因素的认识和理解,并为当前关于优化上市公司高管团队异质性以及加强对“一把手”的权力监督等政策实践提供了经验启示。
Based on a sample of A-share listed companies from 2008 to 2015, we find that when the proportion of female executives or senior executives in the senior management team increases, the company tends to abandon the radical tax avoidance strategy, indicating that senior management gender affects the corporate tax avoidance Further research shows that the increase of CEO power will weaken the active role of female executives in suppressing the tax evasion and reveal the effectiveness of female executives participating in corporate governance will be controlled by the internal governance of the enterprise. Based on the senior management gender perspective, this paper expands understanding and understanding of the factors that affect the tax avoidance behavior of enterprises and provides some enlightenment for the current policy practice such as optimizing the heterogeneity of the senior management team of listed companies and strengthening the supervision over the power of the top leaders.