Will Managerial Short-termism Promote Corporate Tax Avoidance?
DOI:
https://doi.org/10.54691/fhss.v2i8.1654Keywords:
Managerial Short-Termism; Corporate; Tax Avoidance.Abstract
Taking A-share listed companies from 2007 to 2020 as research samples, this paper empirically tested the impact of managerial short-termism on corporate tax avoidance behavior. The research findings: Managerial short-termism has a significant positive impact on corporate tax avoidance, and the promotion effect of managerial short-termism on corporate tax avoidance is still significant when multiple indicators of tax avoidance behavior are distinguished. In the further analysis of state-owned enterprises and non-state-owned enterprises, The promotion effect of managerial short-termism on corporate tax avoidance in state-owned enterprises is less significant than that in non-state-owned enterprises.The conclusion of this study has certain reference significance for enterprises to improve their own governance level.
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