首席执行官自恋和企业避税

IF 1.3 Q3 BUSINESS, FINANCE Journal of the American Taxation Association Pub Date : 2016-03-31 DOI:10.2308/ATAX-51251
K. Olsen, James Stekelberg
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引用次数: 196

摘要

摘要:本文研究了CEO自恋对一种特别激进的企业避税形式——避税的影响。自恋是一种与感官有关的多方面的人格特征。
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CEO Narcissism and Corporate Tax Sheltering
ABSTRACT:  We examine the effect of CEO narcissism on an especially aggressive form of corporate tax avoidance: tax sheltering. Narcissism is a multifaceted personality trait associated with a sens...
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来源期刊
CiteScore
3.20
自引率
12.50%
发文量
14
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