报告题目：Certified Inside Directors and Tax Avoidance: International Evidence

报告人：范吕  博士

时间：2017年3月16日(星期四) 15:15-16:30

地点：三教102室

邀请部门：bat365中文官方网站会计学系

报告简介：

Tax avoidance activities are complex; effective planning of these activities requires a mix of functional knowledge in business together with a good understanding of a firm’s operations. Armed with hands-on experience on running the business of their firms and experience of other firms through their outside directorship appointments, certified inside directors (CIDs) have the ability to structure and execute tax avoidance activities for their firms. Overall, I find that firms with CIDs on board avoid more taxes. At the same time, only CIDs with no more than 3 outside directorships help firm save taxes. This study also supports that CIDs in complex firms and firms with bad environmental corporate social responsibility (CSR) avoid more taxes. This research extends the literature about corporate governance in general and inside directors in particular by examining whether CIDs can help firms save taxes.

 

报告人简介：

范吕，香港浸会大学会计学博士，美国威斯康星大学Parkside学院交流学者，英国特许会计师公会(ACCA)会员。主要研究方向公司金融、公司治理与企业避税行为等。