有較多可重置資產的企業可以藉由重置資產以增加現金流量與進行正向盈餘管理，同樣地，企業避稅也可以達到類似目的。因此，企業的資產重置性與避稅決策之間應有一定的關係，本研究主要目的為實證探討企業的資產重置性與避稅決策之間是否為替代關係或互補關係，並進一步探討兩者之間的相關程度與影響管道。 ;Firms with more deployable assets can deploy these assets for alternative uses to increase cash flows or managing earnings upwards. Since tax avoidance also can increase both cash flow and accounting earnings, firms with higher asset redeployability may be less likely to engage in tax avoidance. In this research, I plan to examine weather asset redeployability and tax avoidance are substitutes or complements. I further examine the magnitude of their association and identify the channels of their association.
