Executives’ personal tax behavior and corporate tax avoidance consistency

Hjelström, Tomas; Kallunki, Juha-Pekka; Nilsson, Henrik; Tylaite, Milda (2019-08-11)
 
Avaa tiedosto
Lataukset: 

URL:
https://doi.org/10.1080/09638180.2019.1642222

Hjelström, Tomas
Kallunki, Juha-Pekka
Nilsson, Henrik
Tylaite, Milda
Informa
11.08.2019

Tomas Hjelström, Juha-Pekka Kallunki, Henrik Nilsson & Milda Tylaite (2020) Executives’ Personal Tax Behavior and Corporate Tax Avoidance Consistency, European Accounting Review, 29:3, 493-520, DOI: 10.1080/09638180.2019.1642222

https://rightsstatements.org/vocab/InC/1.0/
© 2019 European Accounting Association. This is an Accepted Manuscript of an article published by Taylor & Francis in European Accounting Review on 11 Aug 2019, available online: https://doi.org/10.1080/09638180.2019.1642222.
https://rightsstatements.org/vocab/InC/1.0/
doi:https://doi.org/10.1080/09638180.2019.1642222
Näytä kaikki kuvailutiedot
Julkaisun pysyvä osoite on
https://urn.fi/URN:NBN:fi-fe2021082644459
Tiivistelmä

Abstract

We analyze executives’ (CEOs, CFOs, and Board Chairpersons) personal tax returns to investigate whether and how their personal tax behavior is associated with the tax avoidance of their firms. We develop various measures of executives’ personal tax behavior that are related to their personal risk propensity, ethics, financial incentives, and awareness of tax planning opportunities and risks. Our empirical results show that CEOs’ and CFOs’ personal tax behavior is related both to nonconforming and conforming corporate tax avoidance. We find no such results for Board Chairpersons.

Kokoelmat