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CEO compensation, CEO attributes and tax aggressiveness: evidence from French firms listed on the CAC 40
16 references·3 citing·37 second hop
CEO compensation, CEO attributes and tax aggressiveness: evidence from French firms listed on the CAC 40 (2021)CEO compensation, CEO attributes and tax …Corporate governance, incentives, and tax avoidance (2015)Corporate governance, incenti…Equity Risk Incentives and Corporate Tax Aggressiveness (2012)Equity Risk Incentives and Co…The Effects of Executives on Corporate Tax Avoidance (2010)The Effects of Executives on …A review of tax research (2010)A review of tax researchTax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting (2009)Tax Reporting Aggressiveness …Long-Run Corporate Tax Avoidance (2008)Long-Run Corporate Tax Avoida…Are Family Firms More Tax Aggressive Than Non-Family Firms? (2007)Are Family Firms More Tax Agg…Corporate tax avoidance and high-powered incentives (2005)Corporate tax avoidance and h…Tax‐Avoidance Activities of U.S. Multinational Corporations* (2003)Tax‐Avoidance Activities of U…CEO Characteristics and Firm R&D Spending (2002)CEO Characteristics and Firm …Corporate Ownership Around the World (1999)Corporate Ownership Around th…Strategic Leadership: Top Executives and Their Effects on Organizations (1997)Strategic Leadership: Top Exe…Top management and innovations in banking: Does the composition of the top team make a difference? (1989)Top management and innovation…The Determinants of Board Composition (1988)The Determinants of Board Com…Upper Echelons: The Organization as a Reflection of Its Top Managers (1984)Upper Echelons: The Organizat…Patterns in Strategy Formation (1978)Patterns in Strategy FormationNationality Diversity in Corporate Boards and Tax Avoidance: Evidence from Oman (2022)Nationality Diversity in Corp…Impact of internal governance mechanisms on tax aggressiveness: evidence from French firms listed on the CAC 40 (2022)Impact of internal governance…Do Overlapped Audit Committee Directors Affect Tax Avoidance? (2021)Do Overlapped Audit Committee…Strategy-Making in Three Modes (1973)Firm Resources and Sustained Competitive Advantage (1991)Strategic assets and organizational rent (1993)Firm resources and sustained competitive advantage (2004)Risk, Return, and Equilibrium: Empirical Tests (1973)Positive Accounting Theory (1985)Corporate tax avoidance and stock price crash risk: Firm-level analysis (2011)The Bind that Ties: Socioemotional Wealth Preservation in Family Firms (2011)The social psychology of organizing (1969)The Social Psychology of Organizations. (1979)Market Orientation: The Construct, Research Propositions, and Managerial Implications (1990)Market Orientation: Antecedents and Consequences (1993)Toward a Theory of Stakeholder Identification and Salience: Defining the Principle of who and What Really Counts (1997)American Economic Review (2019)Research in Organizational Behavior (1984)Toward a Model of Organizations as Interpretation Systems (1984)Searching for Common Threads: Understanding the Multiple Effects of Diversity in Organizational Groups (1996)Exploring the Black Box: An Analysis of Work Group Diversity, Conflict and Performance (1999)Work Group Diversity and Group Performance: An Integrative Model and Research Agenda. (2004)Earnings Management During Import Relief Investigations (1991)Detecting Earnings Management. (1995)Performance matched discretionary accrual measures (2005)An Examination of Corporate Tax Shelter Participants (2009)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)A Survey of Corporate Governance (1997)Law and Finance (1998)Investor protection and corporate governance (2000)The separation of ownership and control in East Asian Corporations (2000)Earnings management and investor protection: an international comparison (2003)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Management ownership and market valuation (1988)Errors in Estimating Accruals: Implications for Empirical Research (2002)Corporate Governance and Equity Prices (2003)Managing with Style: The Effect of Managers on Firm Policies (2003)What’s My Style? The Influence of Top Managers on Voluntary Corporate Financial Disclosure (2010)
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References

  • 1999Corporate Ownership Around the World10,565 cited
  • 1984Upper Echelons: The Organization as a Reflection of Its Top Managers10,217 cited
  • 1978Patterns in Strategy Formation3,533 cited
  • 2010A review of tax research3,167 cited
  • 1989Top management and innovations in banking: Does the composition of the top team make a difference?2,950 cited
  • 2005Corporate tax avoidance and high-powered incentives2,187 cited
  • 2008Long-Run Corporate Tax Avoidance2,133 cited
  • 2007Are Family Firms More Tax Aggressive Than Non-Family Firms?2,060 cited
  • 2010The Effects of Executives on Corporate Tax Avoidance1,596 cited
  • 2009Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting1,533 cited
  • 1988The Determinants of Board Composition1,476 cited
  • 2002CEO Characteristics and Firm R&D Spending1,468 cited
  • 1997Strategic Leadership: Top Executives and Their Effects on Organizations1,089 cited
  • 2015Corporate governance, incentives, and tax avoidance1,072 cited
  • 2003Tax‐Avoidance Activities of U.S. Multinational Corporations*1,033 cited
  • 2012

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Equity Risk Incentives and Corporate Tax Aggressiveness
998 cited

Cited by

  • 2021Do Overlapped Audit Committee Directors Affect Tax Avoidance?34 cited
  • 2022Impact of internal governance mechanisms on tax aggressiveness: evidence from French firms listed on the CAC 4022 cited
  • 2022Nationality Diversity in Corporate Boards and Tax Avoidance: Evidence from Oman19 cited