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

    Research output: Contribution to journalArticlepeer-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 languageEnglish
    Pages (from-to)150-161
    Number of pages12
    JournalInternational Journal of Manufacturing Technology and Management
    Volume33
    Issue number3-4
    DOIs
    Publication statusPublished - 2019

    Keywords

    • Managerial incentives
    • Software industry
    • Tax avoidance

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