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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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Библиографические подробности
Главные авторы: Paulina Sutrisno, Sidharta Utama, Ancella Anitawati Hermawan, Eliza Fatima
Формат: Artigo
Язык:Inglês
Опубликовано: MDPI AG 2022-12-01
Серии:Economies
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Online-ссылка:https://www.mdpi.com/2227-7099/10/12/327
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