A Panel Data Assessment of the Link between Corporate Governance and Taxation for US Listed Companies

被引：0
作者：
Paunescu, Radu Alin [1 ]
Vintila, Georgeta [1 ]
Gherghina, Stefan Cristian [1 ]
机构：
[1] Bucharest Univ Econ Studies, Dept Finance, Bucharest, Romania
来源：
INNOVATION MANAGEMENT AND EDUCATION EXCELLENCE VISION 2020: FROM REGIONAL DEVELOPMENT SUSTAINABILITY TO GLOBAL ECONOMIC GROWTH, VOLS I - VI | 2016年
关键词：
effective corporate tax rate; corporate governance characteristics; panel data regression models; quantile regression; OWNERSHIP; TAXES;
D O I：
暂无
中图分类号：
C [社会科学总论];
学科分类号：
03 ; 0303 ;
摘要：
Using a dataset comprising 50 corporations listed at NASDAQ and component of Dow Jones index, over an extended period spanning 2000-2013, this article explores the link between corporate governance and taxation. The analysis is primarily carried out by estimating panel least squares and quantile regressions, combined with robustness checks such as generalized least squares, generalized linear model, and generalized method of moments. Our results show that the share of non-executive directors on the board, as well as board size negatively influences the effective corporate tax rate. Furthermore, we document a mixed association between CEO ownership, along with CEO tenure, and corporate taxation.
引用
收藏
页码：279 / 293
页数：15
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