分析师跟进、企业社会责任与税收规避  

Corporate Social Responsibility, Analyst Follow-up, and Tax Avoidance

作　　者：倪国爱 胡玉蝶 Ni Guoai;Hu Yudie(School of Accounting,Tongling University,Tongling 244061,China;School of Accounting,Anhui University of Finance&Economics,Bengbu 233030,China)

机构地区：[1]铜陵学院会计学院,安徽铜陵244061 [2]安徽财经大学会计学院,安徽蚌埠233030

出　　处：《黄山学院学报》2019年第6期32-39,共8页Journal of Huangshan University

基　　金：安徽财经大学与铜陵学院联合培养科研创新基金(2018tlxylhy04);安徽财经大学科研创新基金项目(ACYC2018239)

摘　　要：基于利益相关者理论和避税代理观等相关理论,选取2009-2016年我国A股上市公司数据为研究样本,实证考察企业社会责任与税收规避的关系。研究结果显示,企业社会责任与税收规避呈显著负相关,即社会责任表现越好的企业,其税收规避程度越低。以分析师跟进作为调节变量,结果表明,分析师跟进削弱了企业社会责任与税收规避的负相关关系。进一步考虑企业股权集中度后发现,企业社会责任与税收规避的负相关性在股权分散的企业中更加显著。Based on the related theories of stakeholder theory and tax avoidance agency,the data of China's A-share listed companies from 2009 to 2016 are selected as research samples,and the relationship between corporate social responsibility and tax avoidance is empirically examined.The research results show that corporate social responsibility and tax avoidance are significantly negatively correlated,that is,the better the social responsibility performance,the lower the tax avoidance.With analyst follow-up as a moderator,the results show that analyst follow-up has weakened the negative correlation between corporate social responsibility and tax avoidance.After further consideration in the concentration of corporate equity,it is found that the negative correlation between corporate social responsibility and tax avoidance is more significant in enterprises with dispersed equity.

关 键 词：企业社会责任 税收规避 分析师跟进 股权集中度 

分 类 号：F272.3[经济管理—企业管理]