인문학
사회과학
자연과학
공학
의약학
농수해양학
예술체육학
복합학
DBpia AI
AI 에이전트
AI 아이디어
AI 리더
AI 뷰어
Citeasy
크롬 서지관리 다운로드
지원사업
학술연구/단체지원/교육 등 연구자 활동을 지속하도록 DBpia가 지원하고 있어요.
커뮤니티
연구자들이 자신의 연구와 전문성을 널리 알리고, 새로운 협력의 기회를 만들 수 있는 네트워킹 공간이에요.
피인용 0
초록·키워드
This study aims to investigate the impact of effective tax planning on a company's cash holdings. Additionally, it empirically analyzes the influence of non-financial ESG management on cash holdings as well as the interaction between tax planning and ESG management on cash holdings. The analysis yields the following results. First, it was verified that the more effective a company's tax planning, the lower the level of cash holdings. Second, active ESG management was found to reduce the level of cash holdings. Furthermore, it was confirmed that the relationship between effective tax planning and ESG management leads to a decrease in cash holdings. This implies that effective tax planning can reduce cash holdings.
Additionally, companies practicing ESG management tend to have lower cash holdings due to reduced capital procurement costs. Unlike previous studies, this research provides results applicable to the domestic accounting environment by utilizing the tax planning metrics proposed by Schwab et al. (2019) thereby presenting various approaches to tax planning. Importantly, it contributes by offering practical applications through identifying the relationship between ESG management and successful tax planning strategies. Furthermore, it is expected to provide new evidence for research on the efficiency of tax planning and cash holdings by incorporating ESG management evaluation factors.
Additionally, companies practicing ESG management tend to have lower cash holdings due to reduced capital procurement costs. Unlike previous studies, this research provides results applicable to the domestic accounting environment by utilizing the tax planning metrics proposed by Schwab et al. (2019) thereby presenting various approaches to tax planning. Importantly, it contributes by offering practical applications through identifying the relationship between ESG management and successful tax planning strategies. Furthermore, it is expected to provide new evidence for research on the efficiency of tax planning and cash holdings by incorporating ESG management evaluation factors.
본문·목차
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