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Overconfidence and tax avoidance : the role of CEO and CFO interaction
Hsieh, Tien-Shih; Wang, Zhihong; Demirkan, Sebahattin - In: Journal of accounting and public policy 37 (2018) 3, pp. 241-253
Persistent link: https://www.econbiz.de/10011964709
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Do more masculine-faced CEOs reflect more tax avoidance? : evidence from Indonesia
Harymawan, Iman; Anridho, Nadia; Minanurohman, Adib; … - In: Cogent business & management 10 (2023) 1, pp. 1-18
The present paper provides new empirical evidence on the relationship between CEO facial masculinity and tax avoidance … suggest that the CEO facial masculinity is positively associated with tax avoidance, which is one of the risky financial … management committee, the interaction with CEO age and big 4 audit firm, the implementation of the tax amnesty in Indonesia, and …
Persistent link: https://www.econbiz.de/10014466453
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CEO political preference and corporate tax sheltering
Francis, Bill B.; Hasan, Iftekhar; Sun, Xian; Wu, Qiang - In: The journal of corporate finance : contracting, … 38 (2016), pp. 37-53
Persistent link: https://www.econbiz.de/10011508592
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Are narcissistic CEOs more tax aggressive? : the moderating role of internal audit committees
García-Meca, Emma; Ramón-Llorens, Maria-Camino; … - In: Journal of business research : JBR 129 (2021), pp. 223-235
Persistent link: https://www.econbiz.de/10012509382
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Political connection types and corporate tax avoidance : evidence from Malaysia
Ming, Tee Chwee; Teoh Teng Tenk; Hooy, Chee Wooi - In: Malaysian journal of economic studies 59 (2022) 2, pp. 199-220
Persistent link: https://www.econbiz.de/10014248570
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CEO marital status and corporate tax planning behavior
Liu, Ming-hua; Tian, Shaohua; Zhang, Yang - In: Review of quantitative finance and accounting 61 (2023) 4, pp. 1207-1242
Persistent link: https://www.econbiz.de/10014424331
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Do Ceo's demographic characteristics affect family firms' innovation?
D'Allura, Giorgia M.; Bannò, Mariasole; Trento, Sandro - In: Piccola impresa : rivista internazionale di studi e ricerche (2019) 2, pp. 97-117
Persistent link: https://www.econbiz.de/10012219148
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Females in governance and corporate tax avoidance : the moderating effect of accounting conservatism
Suleiman, Salami - In: Malaysian management journal : MMJ 24 (2020), pp. 165-193
Persistent link: https://www.econbiz.de/10012317456
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CEO attributes, board independence, and real earnings management : evidence from Nigeria
Musa, Auwalu; Rohaida Abdul Latif; Abdul-Majid, Jamaliah - In: Cogent business & management 10 (2023) 1, pp. 1-21
, shareholders, managers, and researchers because it shows that CEO attributes and the presence of independent directors on the board …Motivated by agency conflicts of real earnings management and upper echelons in CEO demographic characteristics, this … study examines the effect of CEO attributes on real earnings management and addresses the question of whether the presence …
Persistent link: https://www.econbiz.de/10014477105
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Board leadership and firm capital structure decision in Nigeria : an examination of CEO and chairperson's characteristics
Saidu, Sani - In: African journal of accounting, auditing and finance : AJAAF 8 (2024) 3, pp. 217-234
Persistent link: https://www.econbiz.de/10014547238