Sutrisno, Paulina; Utama, Sidharta; Hermawan, Ancella … - In: Economies : open access journal 10 (2022) 12, pp. 1-20
This study aims to test whether the founder or descendants of CEOs have differences from professional CEOs in influencing the relationship between CEO overconfidence and tax avoidance. Overconfident CEOs have strong incentives to avoid taxes. However, the role of the founder or descendant CEOs...