경영자의 재량권과 조세 회피의 관계에 방향성을 설정하지 않았기 때문에 [가설 2]와 [가설 3] 역시 귀무가설 형태로 설정하였다.
Hypothesis 2 and Hypothesis 3 were also set in the form of a null hypothesis because the direction was not set on the relationship between the manager's discretion and tax avoidance.