通才型ceo是否比专才型ceo更容易避税?

IF 2 4区 管理学 Q2 BUSINESS, FINANCE Accounting and Business Research Pub Date : 2023-05-03 DOI:10.1080/00014788.2023.2183486
M. Kabir, Harun Rashid
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Do generalist CEOs engage in more tax avoidance than specialist CEOs?
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来源期刊
CiteScore
3.40
自引率
11.80%
发文量
38
期刊介绍: Accounting and Business Research publishes papers containing a substantial and original contribution to knowledge. Papers may cover any area of accounting, broadly defined and including corporate governance, auditing and taxation. However the focus must be accounting, rather than (corporate) finance or general management. Authors may take a theoretical or an empirical approach, using either quantitative or qualitative methods. They may aim to contribute to developing and understanding the role of accounting in business. Papers should be rigorous but also written in a way that makes them intelligible to a wide range of academics and, where appropriate, practitioners.
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