管理者过度自信与公司避税行为研究

被引：18

作者：

张明 ^{[1
,2
]}

陈伟宏 ^{[1
,2
]}

蓝海林 ^{[1
,2
]}

曾萍 ^{[1
,2
]}

机构：

[1] 华南理工大学工商管理学院

[2] 华南理工大学中国企业战略管理研究中心

来源：

管理学报 | 2020年 / 17卷 / 09期

关键词：

管理者过度自信; 公司避税; 政治关联; 产品市场竞争; 高层梯队理论;

D O I：

暂无

中图分类号：

F275 [企业财务管理]; F272.91 [企业领导]; F276.5 [私营企业];

学科分类号：

摘要：

基于高层梯队理论和计划行为理论,利用沪深A股民营上市公司的样本,实证检验了管理者过度自信对公司避税行为的影响,以及政治关联和产品市场竞争程度的调节作用。研究结果表明,管理者过度自信与公司避税行为之间具有显著的正相关关系,即管理者越过度自信,公司避税行为的程度就越高。此外,产品市场竞争程度和政治关联分别增强和削弱了上述正相关关系。

引用

页码：1298 / 1307

页数：10

共 27 条

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