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...

書目詳細資料
發表在:	Economies
Main Authors:	Paulina Sutrisno, Sidharta Utama, Ancella Anitawati Hermawan, Eliza Fatima
格式:	Article
語言:	英语
出版:	MDPI AG 2022-12-01
主題:	CEO overconfidence founder descendant tax avoidance
在線閱讀:	https://www.mdpi.com/2227-7099/10/12/327

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