通过基于文本的方法估计企业诚信文化对避税的影响:研究笔记
Pattanaporn Chatjuthamard1, Pandej Chintrakarn2, Suwongrat Papangkorn1
1Center of Excellence in Management Research, For Corporate Governance and Behavioral Finance, Sasin School of Management, Chulalongkorn University, Bangkok, Thailand.
PloS one
|May 14, 2024
概括
企业诚信度较高的公司从事的避税行为较少. 这项研究使用机器学习对收益电话记录来衡量诚信,显示其对企业财务行为的重大影响.
科学领域:
- 企业金融公司财务
- 会计研究会计学研究
- 行为经济学是一种行为经济学.
背景情况:
- 避税严重影响政府收入和资源分配.
- 了解影响企业避税的因素对于政策和实践至关重要.
- 现有的研究往往缺乏对无形公司特征的强有力的测量.
研究的目的:
- 调查企业诚信与企业避税之间的关系.
- 通过机器学习引入一种新的,基于文本的企业诚信衡量方法.
- 评估企业文化对财务决策的影响.
主要方法:
- 通过机器学习和对收益会议通话记录的文本分析,开发了一种尖端的企业诚信衡量标准.
- 员工倾向得分匹配,平衡和仪器变量分析以确保稳定性.
- 量化了衍生的企业诚信措施与避税水平之间的关联.
主要成果:
- 公司诚信水平较高的公司在避税方面表现出明显较低的参与度.
- 基于文本的企业诚信指标在预测避税行为方面被证明是有效的.
- 统计分析证实了诚信与避免之间的显著负面关系.
结论:
- 企业诚信,尽管是无形的,但在很大程度上影响了企业的行为,特别是避税.
- 机器学习和文本分析为衡量企业特征提供了强大的工具.
- 促进企业诚信可以是一个可行的策略,以减轻避税.
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