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

Authors: Noheed Khan; Songsheng Chen; Danish

Addresses: School of Management and Economics, Beijing Institute of Technology, Beijing, China ' School of Management and Economics, Beijing Institute of Technology, Beijing, China ' School of Management and Economics, Beijing Institute of Technology, Beijing, China

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.

Keywords: tax avoidance; managerial incentives; software industry.

DOI: 10.1504/IJMTM.2019.101019

International Journal of Manufacturing Technology and Management, 2019 Vol.33 No.3/4, pp.150 - 161

Received: 03 Feb 2018
Accepted: 13 Dec 2018
Published online: 22 Jul 2019 *

Full-text access for editors Full-text access for subscribers Purchase this article Comment on this article