The Influence of Media Attention and Equity Incentives on Corporate Tax Avoidance in the Information Age

Abstract

In today's information age, media attention has had a profound impact on the governance of capital markets. As a medium of information technology, it plays the role of corporate external governance to a certain extent. This article uses the 2014-2019 A-share listed companies as a research sample, and examines the impact of media attention and the incentives of listed companies' executives on corporate tax avoidance. An empirical study found that the higher the degree of media attention of listed companies, the lower the degree of corporate tax avoidance; the stronger the level of equity incentives for listed company executives, the stronger the degree of corporate tax avoidance. The research in this article has enriched the media's attention to relevant literature that affects corporate tax avoidance, provides empirical data for corporate tax avoidance theory, and at the same time introduces executive equity incentive variables, expands the research on the factors that affect corporate tax avoidance, helps companies conduct governance more effectively, and provides construction Sexual opinion.