CEOs’ Pre‐Career Exposure to Religion and Corporate Tax Avoidance

Yu Chen · Ruchunyi Fu · H. J. Wang · Xiaoping Zhao

17 citations0/0 files storedJournal of Management Studies

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Corporate Taxation and Avoidance Corporate Social Responsibility Reporting Taxation and Compliance Studies

Abstract

Abstract In response to the burgeoning interest in CEOs’ pre‐career experience, this study focuses on their pre‐career exposure to religion. We argue that CEOs who were exposed to religion before starting their professional career will be imbued with the values that prioritize social obligations. Moreover, these imprinted values become activated in the context of corporate tax payment, such that firms with a CEO who attended a religious university are less likely to avoid tax. We further explore how CEOs’ present social context, including political corruption, corporate social performance and present exposure to religion, provides situational cues that moderate the baseline relationship. An analysis of a sample of US listed firms from 2000 to 2019 provides general support for our predictions.

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1984Upper Echelons: The Organization as a Reflection of Its Top Managers 1997THE CORPORATE SOCIAL PERFORMANCE-FINANCIAL PERFORMANCE LINK 1995The Stakeholder Theory of the Corporation: Concepts, Evidence, and Implications 1997Toward a Theory of Stakeholder Identification and Salience: Defining the Principle of Who and What Really Counts 2007Upper Echelons Theory: An Update 1993Corruption 2010A review of tax research 1992TOP MANAGEMENT TEAM DEMOGRAPHY AND CORPORATE STRATEGIC CHANGE.

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