The relationship between directors interlocked with low comparability peers, tax-specific industry experts, and firms' information environment
學年 113
學期 2
發表日期 2025-05-28
作品名稱 The relationship between directors interlocked with low comparability peers, tax-specific industry experts, and firms' information environment
作品名稱（其他語言）
著者 Yi-Hsing Liao, Yu-Shan Chang, and Yuan-Tang Tsai
作品所屬單位
出版者
會議名稱 47th Annual Congress of the European Accounting Association
會議地點 Rome
摘要 According to diffusion theory, network ties allow networked firms to learn vicariously from each other's experiences through the diffusion of new knowledge, and ties related to the transfer of tacit and complex knowledge, such as tax-planning strategies, are particularly beneficial. Since the knowledge of tax-planning strategies and experience in implementing tax-planning strategies can be shared among firms via their network ties, especially through board interlocks, following Brown and Drake (2014), this study evinces that a firm's tax avoidance behavior is related to its directorate ties to low-tax firms. Furthermore, this paper reveals that the influence of board interlocks on tax avoidance depends on certain characteristics of the firm's ties, such as ties formed by executive directors, ties to low-tax firms engaging the same auditor, and ties to the firm's low-tax family members. The empirical results of this study not only add evidence on network ties to the accounting literature but also can help explain part of the observed variation in corporate
關鍵字 board interlocks ； tax avoidance
語言 en_US
收錄於
會議性質 國際
校內研討會地點 無
研討會時間 20250528~20250530
通訊作者
國別 ITA
公開徵稿
出版型式
出處
相關連結

機構典藏連結 ( http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/129048 )