Technological innovation as a moderating role in the relationship between managerial incentives and tax avoidance in IT and software industry of China

Noheed Khan; Songsheng Chen; Danish

doi:10.1504/IJMTM.2019.101019

Technological innovation as a moderating role in the relationship between managerial incentives and tax avoidance in IT and software industry of China

Noheed Khan^*, Songsheng Chen, Danish

^*Corresponding author for this work

Beijing Institute of Technology

Research output: Contribution to journal › Article › peer-review

1 Citation (Scopus)

Abstract

This study identified the innovation as moderating effect on the relationship between managerial incentives and tax avoidance. IT and software industry has been selected for this investigation. The random effect model is used for the time period of 2007-2015. The findings revealed that managerial equity incentives have a positive effect on tax avoidance in IT and software industry of China. The findings support the innovation has moderating effect in the association between managerial incentives and tax avoidance. Innovative firms pay more managerial incentives for tax avoidance.

Original language	English
Pages (from-to)	150-161
Number of pages	12
Journal	International Journal of Manufacturing Technology and Management
Volume	33
Issue number	3-4
DOIs	https://doi.org/10.1504/IJMTM.2019.101019
Publication status	Published - 2019

Keywords

Managerial incentives
Software industry
Tax avoidance

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10.1504/IJMTM.2019.101019

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abstract = "This study identified the innovation as moderating effect on the relationship between managerial incentives and tax avoidance. IT and software industry has been selected for this investigation. The random effect model is used for the time period of 2007-2015. The findings revealed that managerial equity incentives have a positive effect on tax avoidance in IT and software industry of China. The findings support the innovation has moderating effect in the association between managerial incentives and tax avoidance. Innovative firms pay more managerial incentives for tax avoidance.",

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Technological innovation as a moderating role in the relationship between managerial incentives and tax avoidance in IT and software industry of China

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Keywords

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