Cui, Yanhui (2023) Managerial Ability and Corporate Tax Avoidance Based on the DEA-Tobit Two-stage Model. In: Proceedings of the 3rd International Conference on Big Data Economy and Information Management, BDEIM 2022, December 2-3, 2022, Zhengzhou, China.
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Abstract
We examine the relation between managerial ability and corporate tax avoidance. We adopt a two-stage DEA-Tobit regression model to measure the managerial ability of enterprises, and investigate the relation between managerial ability and corporate tax avoidance with multiple linear regression. Addit
| Item Type: | Conference or Workshop Item (UNSPECIFIED) |
|---|---|
| Date Deposited: | 04 Mar 2026 16:20 |
| Last Modified: | 17 Apr 2026 03:01 |
| URI: | http://eprints.eai.eu/id/eprint/43355 |
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