{"title":"Which Top Management Team Characteristics Drive a Firm’s Tax Aggressiveness?","authors":"Haiming Jiang, Eunyoung Kim","doi":"10.1080/1540496x.2024.2324200","DOIUrl":null,"url":null,"abstract":"This study examines the relationship between a firm’s tax planning and several observable characteristics of its top management team. We obtain empirical evidence based on multiple regressions of a...","PeriodicalId":11693,"journal":{"name":"Emerging Markets Finance and Trade","volume":"277 1","pages":""},"PeriodicalIF":2.8000,"publicationDate":"2024-03-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Emerging Markets Finance and Trade","FirstCategoryId":"96","ListUrlMain":"https://doi.org/10.1080/1540496x.2024.2324200","RegionNum":3,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"BUSINESS","Score":null,"Total":0}
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Abstract
This study examines the relationship between a firm’s tax planning and several observable characteristics of its top management team. We obtain empirical evidence based on multiple regressions of a...
期刊介绍：
Emerging Markets Finance and Trade publishes research papers on financial and economic aspects of emerging economies. The journal features contributions that are policy oriented and interdisciplinary, employing sound econometric methods, using macro, micro, financial, institutional, and political economy data. Geographical coverage includes emerging market economies of Europe, the Balkans, the Middle East, Asia, Africa, and Latin America. Additionally, the journal will publish thematic issues and occasional special issues featuring selected research papers from major conferences worldwide.
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