Executives' Personal Tax Behavior and Corporate Tax Avoidance Consistency
Executives' Personal Tax Behavior and Corporate Tax Avoidance Consistency
About this item
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Author / Creator
Publisher
London: Routledge
Journal title
Language
English
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Publisher
London: Routledge
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Scope and Contents
Contents
We analyze executives' (CEOs, CFOs, and Board Chairpersons) personal tax returns to investigate whether and how their personal tax behavior is associated with the tax avoidance of their firms. We develop various measures of executives' personal tax behavior that are related to their personal risk propensity, ethics, financial incentives, and awaren...
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Full title
Executives' Personal Tax Behavior and Corporate Tax Avoidance Consistency
Authors, Artists and Contributors
Author / Creator
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Record Identifier
TN_cdi_swepub_primary_oai_hhs_se_1155130400006056
Permalink
https://devfeature-collection.sl.nsw.gov.au/record/TN_cdi_swepub_primary_oai_hhs_se_1155130400006056
Other Identifiers
ISSN
0963-8180,1468-4497
E-ISSN
1468-4497
DOI
10.1080/09638180.2019.1642222
