本研究以2011年至2014年台灣上市櫃公司為樣本,探討經理人過度自信、企業資訊透明度與租稅規避之關聯性,本文以帳面有效稅率作為衡量企業避稅行為;參考Malmendier and Tate (2005)以經理人之持有股數變動,作為衡量經理人是否存有過度自信,以及以資訊揭露評鑑級數辨別企業資訊透明度的高低。實證結果未發現企業租稅規避、經理人過度自信與企業資訊透明度之關係。
This study includes Taiwan listed and over-the-counter(OTC) companies from 2011 to 2014. Examines the relationship between manager’s overconfidence, corporate information transparency, and tax avoidance. In this study, using book effective tax rates as a measure of corporate tax avoidance; according to Malmendier and Tate (2005) the change in the number of shares held by the manager is used as a measure of whether the manager has overconfidence, and the level of information disclosure evaluation is used to identify the level of corporate information transparency. The empirical results did not find the relationship between corporate tax avoidance, manager overconfidence, and corporate information transparency.