CFO影响力与企业税负水平——基于企业所有权视角的分析
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财经研究 2012 年 第 38 卷第 10 期, 页码：58 - 68
摘要
参考文献
摘要
文章基于企业所有权性质的视角,研究了CFO的影响力与公司税负水平之间的关系。文章将CFO影响力分为组织影响力、专业影响力、声誉影响力和所有权影响力。实证结果表明,较强的CFO影响力与企业实际税负水平负相关。进一步研究发现,在不同性质的企业中,CFO影响力与税负水平之间的负相关关系不同。在民营企业中,CFO在四个维度上的影响力均与税负水平显著负相关;在国有企业中,只有CFO所有权影响力与企业税负水平负相关。CFO影响力对企业实际税负水平的影响主要存在于民营企业,说明CFO职能定位在国有企业和民营企业中存在差异。
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[3]吴联生.国有股权、税收优惠与公司税负[J].经济研究,2009,(10):109-120.
[4]Adhikari A,Derashid C,Zhang H.Public policy,political connections and effective taxrates:Longitudinal evidence from Malaysia[J].Journal of Accounting and Public Policy,2006,25:574-595.
[5]DeFond M,Wong T J,Li S.The impact of improved auditor independence on audit marketconcentration in China[J].Journal of Accounting and Economics,1999,28:269-305.
[6]DerashidC,H Zhang.Effective tax rates and the“industrial policy”hypothesis:Evidencefrom Malaysia[J].Journal of International Accounting,Auditing and Taxation,2003,12:45-62.
[7]Finkelstein S.Power in top management teams:Dimensions,measurement,andvalidation[J].Academy of Management Journal,1992,35:505-538.
[8]Geiger M,North D.Does hiring a new CFO change things?An investigation of changesin discretionary accruals[J].The Accounting Review,2006,81:781-809.
[9]Johanson H,Walther T,Dunleavy J,et al.Reinventing the CFO:Moving from financialmanagement to strategic management[M].NY:America McGraw-Hill,1996.
[10]Rego S.Tax-avoidance activities of U.S.multination corporations[J].ContemporaryAccounting Research,2003,20:805-833.
[11]Siegfried J.The relationship between economic structure and the effect of political in-fluence:Empirical evidence from the federal corporation income tax program[D].Ph.D.Dissertation,University of Wisconsin,1972.
[12]Stickney C,McGee V.Effective corporate tax rates:The effect of size,capital intensity,leverage,and other factors[J].Journal of Accounting and Public Policy,1982,(1):125-152.
[13]Wilkie P,Limberg S.Measuring effective tax(dis)advantage for corporate taxpayers:An alternative to average effective tax rates[J].Journal of the American Taxation Asso-ciation,1993,15:46-71.
[14]Zimmerman J.Taxes and firm size[J].Journal of Accounting and Economics,1983,(5):119-149.
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薛爽, 都卫锋, 洪昀. CFO影响力与企业税负水平——基于企业所有权视角的分析[J]. 财经研究, 2012, 38(10): 58–68.
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