会计信息可比性制度环境与企业避税-中国科技论文在线.PDFVIP

中国科技论文在线 会计信息可比性、制度环境与企业避税 饶茜，欧晓* 400044 5 摘要： 10 关键词： 中图分类号：F230 15 Accounting Comparability, Institutional Environment and Enterprise Tax Avoidance RAO Xi, OU Xiao (School of Economics and Management, Chongqing University, Chongqing 400044) Abstract: This paper investigates whether accounting comparability have impact on enterprise’s 20 behavior of tax avoidance. And we further investigate the influence of institutional environment on the relationship of accounting comparability and enterprise’s behavior of tax avoidance. The result shows that accounting comparability can inhibit company’s tax avoidance behavior. And when all companies’ comparability is high, accounting comparability has a higher function of restraint to company’s tax avoidance behavior. Further study finds that institutional environment has a substitution effect on 25 accounting comparability. When the institutional environment is bad, comparability can restrain enterprise’s tax avoidance effectively. When the institutional environment is good, institutional environment substitutes comparability and restrains enterprise’s tax avoidance behavior. Key words: accouting; accounting comparability; enterprise tax avoidance; institutional enviro