Abstract
This study aims to examine the development of chief executive officer (CEO) and tax avoidance. The researchers employed a structured literature review method, utilizing reputable electronic databases to gather data from 2018 to 2024, resulting in the selection of 16 studies based on inclusion and exclusion criteria. The findings of this study comprehensively present the developments, types of variables and measurements. There are several types of CEO variables, including CEO overconfidence, CEO narcissism, CEO power, CEO greed, contractual and behavioral CEO attributes, founder or descendant CEOs, masculine-faced CEOs, CEO publicity, CEO stock options, CEO duality, and CEO hometown ties. These variables serve as independent variables for the dependent variable of tax avoidance, measured by the Effective Tax Rate and Book-Tax Difference. This research contributes to the academic discourse and practical applications in the fields of CEO and tax avoidance, offering valuable insights for future studies in this area.
Published Version
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callMore From: Journal of Economics, Finance And Management Studies
Disclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
