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CEO overconfidence and tax practices: does board gender diversity matter?
[Exceso de confianza de los directivos y prácticas fiscales: ¿Importa la diversidad de género en los consejos de administración?]

Author

Listed:
  • Faten Lakhal

    (IRG - Institut de Recherche en Gestion - UPEC UP12 - Université Paris-Est Créteil Val-de-Marne - Paris 12 - Université Gustave Eiffel, PULV - Pôle Universitaire Léonard de Vinci)

  • Sabrina Khemiri

    (IMT-BS - DEFI - Département Droit, Economie et Finances - TEM - Télécom Ecole de Management - IMT - Institut Mines-Télécom [Paris] - IMT-BS - Institut Mines-Télécom Business School - IMT - Institut Mines-Télécom [Paris], LITEM - Laboratoire en Innovation, Technologies, Economie et Management (EA 7363) - UEVE - Université d'Évry-Val-d'Essonne - Université Paris-Saclay - IMT-BS - Institut Mines-Télécom Business School - IMT - Institut Mines-Télécom [Paris])

  • Sami Bacha

    (Sciences Economiques, Faculté des Sciences Economiques et de Gestion de Sousse)

  • Assil Guizani

    (OCRE - Observatoire et Centre de Recherche en Entrepreneuriat - EDC - EDC Paris Business School, EDC - EDC Paris Business School)

Abstract

This study examines the effect of chief executive officer (CEO) overconfidence on tax avoidance practices. Based on a sample of French-listed firms, the results show that overconfident CEOs engage in high levels of tax avoidance suggesting that the overconfidence bias may lead CEOs' to behave unethically and use deceitful tactics to avoid taxes. However, board gender diversity mitigates this behavior suggesting that female directors are good monitors on the board. Our findings give insights to policymakers who may consider gender diversity on top management positions in addition to the board of directors to prevent a loss in tax revenues.

Suggested Citation

  • Faten Lakhal & Sabrina Khemiri & Sami Bacha & Assil Guizani, 2023. "CEO overconfidence and tax practices: does board gender diversity matter? [Exceso de confianza de los directivos y prácticas fiscales: ¿Importa la diversidad de género en los consejos de administra," Post-Print hal-03583397, HAL.
    • Handle: RePEc:hal:journl:hal-03583397
    DOI: 10.59876/a-dkkn-e30s
    as

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