Corporate tax avoidance: The impact of performance above aspiration and CEO experience
Publiceringsår
2023
Upphovspersoner
Qin Jiaojiao; Lin Jun; Xin Yan
Abstrakt
This study provides a new behavioral explanation of corporate tax avoidance. Drawing on tax avoidance research and the insights from performance feedback literature, we identify performance above aspiration as an important antecedent of corporate tax avoidance. We also explore the contingency effect of CEO experience since it may influence how the CEO views performance above aspiration and implement tax avoidance decisions. This study considers two main aspects of CEO experience: CEO tenure (firm experience) and CEO financial experience (functional experience). Using a panel sample of Chinese listed companies from 2009 to 2018, we find that as performance rises above aspiration, firms increase tax avoidance at first, but, from a certain point onwards, they reduce such activities. We also find that this inverted U-shaped relationship is weakened by CEO tenure but strengthened by CEO financial experience.
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Publikationstyp
Publikationsform
Artikel
Moderpublikationens typ
Tidning
Artikelstyp
En originalartikel
Målgrupp
VetenskapligKollegialt utvärderad
Kollegialt utvärderadUKM:s publikationstyp
A1 Originalartikel i en vetenskaplig tidskriftPublikationskanalens uppgifter
Öppen tillgång
Öppen tillgänglighet i förläggarens tjänst
Nej
Öppen tillgång till publikationskanalen
Delvis öppen publikationskanal
Parallellsparad
Nej
Övriga uppgifter
Vetenskapsområden
Företagsekonomi
Nyckelord
[object Object],[object Object],[object Object],[object Object]
Förlagets internationalitet
Internationell
Internationell sampublikation
Ja
Sampublikation med ett företag
Nej
DOI
10.1007/s10490-023-09912-6
Publikationen ingår i undervisnings- och kulturministeriets datainsamling
Ja