CEO Power, Corporate Tax Avoidance and Tax Aggressiveness

Other literature type English OPEN
GATOT SOEPRIYANTO;
(2017)
  • Related identifiers: doi: 10.4225/03/5a0d125567bc6
  • Subject: Corporate Tax Avoidance | Tax Aggressiveness | Taxation Accounting | Financial Accounting | CEO Power | Stewardship Perspective
    acm: ComputingMilieux_GENERAL | ComputingMilieux_THECOMPUTINGPROFESSION | ComputingMilieux_LEGALASPECTSOFCOMPUTING

My thesis investigates the association between CEO power, corporate tax avoidance and tax aggressiveness, using two organizational theory perspectives: self-interest and stewardship. I find that a powerful CEO engages in less corporate tax avoidance activities, which le... View more
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