Overconfident CEOs, decentralisation, and tax aggressiveness : evidence from Japan
Year of publication: |
2021
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Authors: | Ishiguro, Takehide ; Yamada, Akihiro |
Published in: |
International journal of economics and accounting : IJEA. - Genève [u.a.] : Inderscience Enterprises, ISSN 2041-8698, ZDB-ID 2581736-X. - Vol. 10.2021, 2, p. 181-203
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Subject: | tax avoidance | tax aggressiveness | overconfidence | weighting effects | optimism | decentralisation | corporate governance | subsidiaries | parent companies | Japan | Steuervermeidung | Tax avoidance | Führungskräfte | Managers | Corporate Governance | Corporate governance | Dezentralisierung | Decentralization | Multinationales Unternehmen | Transnational corporation |
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