{"title":"Managerial ability and tax avoidance adjustment toward the optimal level","authors":"Jiyeon Lee, Sumi Jung, Hyungjin Cho","doi":"10.1080/02102412.2024.2380954","DOIUrl":null,"url":null,"abstract":"Highlighting managerial ability as a moderator of tax adjustment behaviour, this study finds that firms led by more capable managers exhibit slower adjustment speed of tax avoidance towards the opt...","PeriodicalId":501439,"journal":{"name":"Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad","volume":"30 1","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2024-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1080/02102412.2024.2380954","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
Abstract
Highlighting managerial ability as a moderator of tax adjustment behaviour, this study finds that firms led by more capable managers exhibit slower adjustment speed of tax avoidance towards the opt...
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