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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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Bibliografiset tiedot
Päätekijät: Paulina Sutrisno, Sidharta Utama, Ancella Anitawati Hermawan, Eliza Fatima
Aineistotyyppi: Artigo
Kieli:Inglês
Julkaistu: MDPI AG 2022-12-01
Sarja:Economies
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Linkit:https://www.mdpi.com/2227-7099/10/12/327
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