Detailed Information
Cited 15 time in 
Cited 18 time in 
Cited 18 time in
Metadata Downloads
Managerial ability and tax avoidance: evidence from Korea
- Authors
- Park, Joonho; Ko, Chang Youl; Jung, Hoon; Lee, Yong-Seok
- Issue Date
- 2016
- Publisher
- ROUTLEDGE JOURNALS, TAYLOR & FRANCIS LTD
- Keywords
- managerial ability; tax avoidance; firm value; data envelopment analysis
- Citation
- ASIA-PACIFIC JOURNAL OF ACCOUNTING & ECONOMICS, v.23, no.4, pp.449 - 477
- Indexed
- SSCI
SCOPUS
- Journal Title
- ASIA-PACIFIC JOURNAL OF ACCOUNTING & ECONOMICS
- Volume
- 23
- Number
- 4
- Start Page
- 449
- End Page
- 477
- ISSN
- 1608-1625
- Abstract
- This study investigates the incremental effects of managerial ability on tax avoidance. Managerial ability is estimated through a data envelopment analysis (DEA) and tobit regressions. We find that there is a negative relationship between tax avoidance and firm value. In addition, we document a statistically meaningful negative relation between managerial ability and tax avoidance. The results also suggest that high managerial ability mitigates the negative relationship between tax avoidance and firm value. These findings suggest that managerial ability influences the tax avoidance behavior of the firm.
- Files in This Item
- There are no files associated with this item.
- Appears in
Collections - 서울 경영대학 > 서울 경영학부 > 1. Journal Articles
Items in ScholarWorks are protected by copyright, with all rights reserved, unless otherwise indicated.