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Founder and Descendant vs. Professional CEO: Does CEO Overconfidence Affect Tax Avoidance in the Indonesia Case?

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 is ex...

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Wedi'i Gadw mewn:
Manylion Llyfryddiaeth
Prif Awduron: Paulina Sutrisno, Sidharta Utama, Ancella Anitawati Hermawan, Eliza Fatima
Fformat: Artigo
Iaith:Inglês
Cyhoeddwyd: MDPI AG 2022-12-01
Cyfres:Economies
Pynciau:
Mynediad Ar-lein:https://www.mdpi.com/2227-7099/10/12/327
Tagiau: Ychwanegu Tag
Dim Tagiau, Byddwch y cyntaf i dagio'r cofnod hwn!