创新企业文化与企业避税

IF 5.5 3区管理学 Q1 BUSINESS, FINANCE British Accounting Review Pub Date : 2024-05-01 DOI:10.1016/j.bar.2023.101217

Tahseen Hasan , Kose John , Haimeng Teng , Qiang Wu

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引用次数: 0

摘要

本研究探讨了创造性企业文化与企业避税之间的关联。我们通过对上市公司 10-K 报告的文本分析，构建了一种新的创意企业文化衡量标准。我们发现，具有高度创意文化的公司比创意文化较少的公司避税程度更高。这种效应与之前记录的研发和无形资产（如专利）对避税的影响是相辅相成的。总体而言，我们的研究记录了创造性企业文化对企业避税行为的负面影响。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Creative corporate culture and corporate tax avoidance

This study examines the association between creative corporate culture and corporate tax avoidance. We construct a novel measure of creative corporate culture through the textual analysis of public firms’ 10-K reports. We find that firms with highly creative culture avoid taxes to a greater extent than firms with less creative culture. This effect is incremental to previously documented effects of research and development and intangible (e.g., patents) on tax avoidance. Overall, our study documents a negative outcome of creative corporate culture on corporate behavior in terms of tax avoidance.

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来源期刊

British Accounting Review BUSINESS, FINANCE-

CiteScore

8.60

自引率

3.90%

发文量

审稿时长

76 days

期刊介绍： The British Accounting Review*is pleased to publish original scholarly papers across the whole spectrum of accounting and finance. The journal is eclectic and pluralistic and contributions are welcomed across a wide range of research methodologies (e.g. analytical, archival, experimental, survey and qualitative case methods) and topics (e.g. financial accounting, management accounting, finance and financial management, auditing, public sector accounting, social and environmental accounting; accounting education and accounting history), evidence from UK and non-UK sources are equally acceptable.

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