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...

وصف كامل

التفاصيل البيبلوغرافية
الحاوية / القاعدة:Economies
المؤلفون الرئيسيون: Paulina Sutrisno, Sidharta Utama, Ancella Anitawati Hermawan, Eliza Fatima
التنسيق: مقال
اللغة:الإنجليزية
منشور في: MDPI AG 2022-12-01
الموضوعات:
CEO overconfidence
founder
descendant
tax avoidance
الوصول للمادة أونلاين:https://www.mdpi.com/2227-7099/10/12/327

الانترنت

https://www.mdpi.com/2227-7099/10/12/327

مواد مشابهة