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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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Organisationer och upphovspersoner

Publikationstyp

Publikationsform

Artikel

Moderpublikationens typ

Tidning

Artikelstyp

En originalartikel

Målgrupp

Vetenskaplig

Kollegialt utvärderad

Kollegialt utvärderad

UKM:s publikationstyp

A1 Originalartikel i en vetenskaplig tidskrift

Publikationskanalens uppgifter

Publikationsforum

51868

Publikationsforumsnivå

1

Öppen tillgång

Öppen tillgänglighet i förläggarens tjänst

Nej

Öppen tillgång till publikationskanalen

Delvis öppen publikationskanal

Parallellsparad

Nej

Övriga uppgifter

Vetenskapsområden

Företagsekonomi

Nyckelord

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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