【摘要】 随着大数据时代的到来及经济全球化程度的不断深入，企业复杂的交易和事项往往导致公司特质风险增加。文章以2010—2020年A股上市公司为研究对象，探讨了税收规避与公司特质风险之间的关系。研究发现，税收规避对公司特质风险有正向影响，即税收规避程度越高，公司的特质风险越高。稳健性检验并没有改变文章的结论。文章既在避税代理观和公司特质风险问题上积累了新的经验证据，又为税收相关政策的进一步完善提供参考。更多还原

【Abstract】 With the advent of the big data era and the increasing globalization of the economy, complex corporate transactions and events often lead to increased corporate idiosyncratic risk. This paper explores the relationship between tax avoidance and corporate idiosyncratic risk, taking A-share listed companies from 2010 to 2020 as the research target. It is found that tax avoidance has a positive effect on firm idiosyncratic risk, i.e. the higher the degree of tax avoidance, the higher the firm’s idiosyncratic risk. Robustness tests do not change the conclusions of this paper. This paper both accumulates new empirical evidence on the issue of the agency view of tax avoidance and corporate idiosyncratic risk,and provides a reference for further improvement for tax-related policies.更多还原