IDEAS home Printed from https://ideas.repec.org/r/inm/ormnsc/v63y2017i10p3285-3310.html
   My bibliography  Save this item

The Role of Managerial Ability in Corporate Tax Avoidance

Citations

Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
as


Cited by:

  1. Bilicka, Katarzyna & Scur, Daniela, 2024. "Organizational capacity and profit shifting," Journal of Public Economics, Elsevier, vol. 238(C).
  2. Ahsan Habib & Dinithi Ranasinghe & Ahesha Perera, 2024. "Strategic Deviation and Corporate Tax Avoidance: A Risk Management Perspective," JRFM, MDPI, vol. 17(4), pages 1-24, April.
  3. Beuselinck, Christof & Karavitis, Panagiotis & Kazakis, Pantelis & Mouna, Niswatil, 2024. "E-government and corporate tax planning: International evidence," MPRA Paper 122742, University Library of Munich, Germany.
  4. Zhiying Hu & Haiyan Yang & Yuyu Zhang & Jenny Jing Wang, 2023. "Does common auditor have an impact on corporate tax avoidance? An investigation from the supply chain perspective," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(1), pages 575-629, March.
  5. Vuong, Giang Thi Huong & Nguyen, Phuc Van & Barky, Walid & Nguyen, Manh Huu, 2024. "Stock return volatility and financial distress: Moderating roles of ownership structure, managerial ability, and financial constraints," International Review of Economics & Finance, Elsevier, vol. 91(C), pages 634-652.
  6. Zhu, Jun & Ho, Kung-Cheng & Luo, Sijia & Peng, Langchuan, 2023. "Pandemic and tax avoidance: Cross-country evidence," Economic Modelling, Elsevier, vol. 124(C).
  7. Panagiotis Karavitis & Pantelis Kazakis & Tianyue Xu, 2022. "CFO Working Experience and Tax Avoidance," Working Papers 2022_14, Business School - Economics, University of Glasgow.
  8. Delis, Manthos D. & Kazakis, Pantelis & Zopounidis, Constantin, 2023. "Management and takeover decisions," European Journal of Operational Research, Elsevier, vol. 304(3), pages 1256-1268.
  9. Inder K. Khurana & Hoyoun Kyung, 2021. "Internal control material weakness and CEO recruitment," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 48(9-10), pages 1940-1987, October.
  10. Hu, Jun & Long, Wenbin & Dai, Ming & (Troy) Yao, Daifei, 2022. "Does international experience of managers bring financing benefits? Evidence from the cost of equity capital," Journal of Contemporary Accounting and Economics, Elsevier, vol. 18(1).
  11. Thomas R. Kubick & Yijun Li & John R. Robinson, 2020. "Tax-savvy executives," Review of Accounting Studies, Springer, vol. 25(4), pages 1301-1343, December.
  12. Min-Rui Choo & Chih-Wei Wang & Chi Yin & Jie-Lun Li, 2021. "Managerial Ability and External Financing," Asia-Pacific Financial Markets, Springer;Japanese Association of Financial Economics and Engineering, vol. 28(2), pages 207-241, June.
  13. Chen, Huihui & Ho, Kung-Cheng & Zhang, Ming & Zhang, Qidi, 2023. "Effect of managerial ability toward corporate social responsibility on enterprise default risk," Finance Research Letters, Elsevier, vol. 54(C).
  14. Manthos D. Delis & Pantelis Kazakis & Constantin Zopounidis, 2021. "Management Practices and Takeover Decisions," Working Papers 2021_10, Business School - Economics, University of Glasgow.
  15. Sedki Zaiane & Maria Semenova, 2025. "The Uniform Relationship Between Managerial Ability And Bank Loan Quality: Does It Hold? Evidence From Quantile Regressions," HSE Working papers WP BRP 96/FE/2025, National Research University Higher School of Economics.
  16. Fu, Junhui & Chen, Xingwei & Liu, Yufang & Chen, Rongda, 2022. "Managerial ability and stock price synchronicity," Research in International Business and Finance, Elsevier, vol. 60(C).
  17. Sánchez-Ballesta, Juan Pedro & Yagüe, José, 2023. "Tax avoidance and the cost of debt for SMEs: Evidence from Spain," Journal of Contemporary Accounting and Economics, Elsevier, vol. 19(2).
  18. Abdelmajid Hmaittane & Kais Bouslah & Bouchra M’Zali & Imane Ibariouen, 2022. "Corporate Sustainability and Cost of Equity Capital: Do Managerial Abilities Matter?," Sustainability, MDPI, vol. 14(18), pages 1-17, September.
  19. Chen, Meian & Zhao, Ke & Jin, Wei, 2024. "Corporate digital transformation and tax avoidance: evidence from China," Pacific-Basin Finance Journal, Elsevier, vol. 85(C).
  20. Akhilesh Bajaj & Wray Bradley & Li Sun, 2022. "Proximity to broad bond rating change and managerial ability," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 19(4), pages 430-443, December.
  21. Baghdadi, Ghasan A. & Safiullah, Md & Heyden, Mariano L.M., 2023. "Do gender diverse boards enhance managerial ability?," Journal of Corporate Finance, Elsevier, vol. 79(C).
  22. van der Geest, Jesse, 2024. "Economic effects of tax avoidance and compliance," Other publications TiSEM aaca33bf-975d-4e21-9b5f-5, Tilburg University, School of Economics and Management.
  23. Hasan, Mostafa Monzur & Lobo, Gerald J. & Qiu, Buhui, 2021. "Organizational capital, corporate tax avoidance, and firm value," Journal of Corporate Finance, Elsevier, vol. 70(C).
  24. Canan C. Mutlu & Sunay Mutlu & Steve Sauerwald, 2021. "CEO outside directorships and managerial efficiency: The role of host board capital," Corporate Governance: An International Review, Wiley Blackwell, vol. 29(1), pages 45-66, January.
  25. Chuanlu Ge & Yuhan Bi & Jia Xu, 2024. "Local donation culture and corporate tax avoidance: Evidence from China," Economics and Politics, Wiley Blackwell, vol. 36(2), pages 734-763, July.
  26. He Xiao, 2022. "How does air pollution affect corporate information environment?," Journal of Financial Research, Southern Finance Association;Southwestern Finance Association, vol. 45(4), pages 987-1016, December.
  27. Yan, Chao & Wang, Jiaxin & Wang, Zhi & Chan, Kam C., 2023. "Is reverence for life reverence for rule? Awe culture and corporate tax avoidance in China," International Review of Financial Analysis, Elsevier, vol. 90(C).
  28. Jiaojiao Qin & Jun Lin & Yan Xin, 2024. "Corporate tax avoidance: The impact of performance above aspiration and CEO experience," Asia Pacific Journal of Management, Springer, vol. 41(4), pages 2301-2331, December.
  29. Shen, Huayu & Hou, Fei & Peng, Miaowei & Xiong, Hao & Zuo, Haohao, 2021. "Economic policy uncertainty and corporate tax avoidance: Evidence from China," Pacific-Basin Finance Journal, Elsevier, vol. 65(C).
  30. Wali Ullah, G M & Luo, Juan & Yawson, Alfred, 2024. "Managerial ability and supply chain power," Journal of Contemporary Accounting and Economics, Elsevier, vol. 20(2).
  31. Chalevas, Constantinos G. & Doukakis, Leonidas C. & Karampinis, Nikolaos I. & Pavlopoulou, Olga-Chara, 2024. "The impact of family ownership on tax avoidance: International evidence," International Review of Financial Analysis, Elsevier, vol. 94(C).
  32. Yingzhao Xiao & Liuyang Xue & David Ahlstrom & Chundong Zheng & Xiling Hao, 2024. "To Conform or Not to Conform? The Role of Social Status and Firm Corporate Social Responsibility," Journal of Business Ethics, Springer, vol. 193(3), pages 655-677, September.
  33. James, Hui Liang & Ngo, Thanh & Wang, Hongxia, 2023. "The impact of more able managers on corporate trade credit," Journal of Behavioral and Experimental Finance, Elsevier, vol. 40(C).
  34. Delis, Manthos D. & Iosifidi, Maria & Tsionas, Mike, 2020. "Management estimation in banking," European Journal of Operational Research, Elsevier, vol. 284(1), pages 355-372.
  35. Mahmud Hossain & Gerald J. Lobo & Santanu Mitra, 2023. "Firm-level political risk and corporate tax avoidance," Review of Quantitative Finance and Accounting, Springer, vol. 60(1), pages 295-327, January.
  36. Egerod, Benjamin C. K. & Stuckatz, Jan & Mueller, Michael, 2024. "Revolvers in the corporate elite," Working Papers 351, The University of Chicago Booth School of Business, George J. Stigler Center for the Study of the Economy and the State.
  37. Qiubin Huang & Mengyuan Xiong & Ming Xiao, 2022. "Does managerial ability affect corporate financial constraints? Evidence from China," Economic Research-Ekonomska Istraživanja, Taylor & Francis Journals, vol. 35(1), pages 3731-3753, December.
  38. C. S. Agnes Cheng & Jaehyeon Kim & Mooweon Rhee & Jian Zhou, 2022. "Time Orientation in Languages and Tax Avoidance," Journal of Business Ethics, Springer, vol. 180(2), pages 625-650, October.
  39. Shams, Syed & Bose, Sudipta & Gunasekarage, Abeyratna, 2022. "Does corporate tax avoidance promote managerial empire building?," Journal of Contemporary Accounting and Economics, Elsevier, vol. 18(1).
  40. Khoo, Joye & (Wai Kong) Cheung, Adrian, 2022. "Managerial ability and debt maturity," Journal of Contemporary Accounting and Economics, Elsevier, vol. 18(1).
  41. Hui-Wen Hsu, 2023. "Does Managerial Ability Affect Corporate Diversification Strategies and Corporate Diversification Performance? Evidence from the US," Journal of Applied Finance & Banking, SCIENPRESS Ltd, vol. 13(1), pages 1-4.
  42. Hongying Yin & Xiaoyun Gong & Xiaofeng Quan & Annie Y. S. Li, 2024. "Local gambling preferences and corporate tax avoidance: Evidence from China," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 29(3), pages 3413-3443, July.
  43. Kaijuan Gao & Chenglong Wang & Qi Su & Hanxiao Shen, 2020. "Do analysts follow firms with able managers?," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 41(8), pages 1602-1612, December.
  44. Tao Chen & Sidney Leung & Lingmin Xie, 2021. "Does credit rating conservatism matter for corporate tax avoidance?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(4), pages 5681-5730, December.
  45. Qingyuan Li & Edward L. Maydew & Richard H. Willis & Li Xu, 2023. "Taxes and director independence: evidence from board reforms worldwide," Review of Accounting Studies, Springer, vol. 28(2), pages 910-957, June.
  46. BingHong Lin & BingXiang Li, 2024. "Impact of Managerial Ability on the Quality of Accounting Information Disclosure: Empirical Evidence From China," SAGE Open, , vol. 14(3), pages 21582440241, September.
  47. Alharbi, Samar & Atawnah, Nader & Al Mamun, Md & Ali, Muhammad Jahangir, 2022. "Local culture and tax avoidance: Evidence from gambling preference behavior," Global Finance Journal, Elsevier, vol. 52(C).
  48. Rilo Pramudito & Siti Nuryanah, 2023. "The Effect of Diversification Strategy on Corporate Tax Aggressiveness With Board Effectiveness as the Moderating Variable," SAGE Open, , vol. 13(3), pages 21582440231, July.
  49. Baghdadi, Ghasan & Podolski, Edward J. & Veeraraghavan, Madhu, 2022. "CEO risk-seeking and corporate tax avoidance: Evidence from pilot CEOs," Journal of Corporate Finance, Elsevier, vol. 76(C).
  50. Nguyen, Hung T. & Pham, Mia Hang & Truong, Cameron, 2023. "Leadership in a pandemic: Do more able managers keep firms out of trouble?," Journal of Behavioral and Experimental Finance, Elsevier, vol. 37(C).
  51. Giese, Henning & Koch, Reinald & Gamm, Markus, 2022. "Tax avoidance and vertical interlocks within multinational enterprises," arqus Discussion Papers in Quantitative Tax Research 270, arqus - Arbeitskreis Quantitative Steuerlehre.
  52. Taylor, Grantley & Al-Hadi, Ahmed & Richardson, Grant & Alfarhan, Usamah & Al-Yahyaee, Khamis, 2019. "Is there a relation between labor investment inefficiency and corporate tax avoidance?," Economic Modelling, Elsevier, vol. 82(C), pages 185-201.
  53. Joel Harper & Kristopher J. Kemper & Li Sun, 2019. "Managerial ability and bond rating changes," Financial Markets, Institutions & Instruments, John Wiley & Sons, vol. 28(5), pages 381-401, December.
  54. Nguyen, Justin Hung, 2022. "How do labor adjustment costs affect corporate tax planning? Evidence from labor skills," International Review of Financial Analysis, Elsevier, vol. 83(C).
  55. Shen, Jianghua & Xie, Lingmin, 2023. "Managerial ability and investment to price sensitivity," International Review of Economics & Finance, Elsevier, vol. 88(C), pages 928-941.
  56. Rosemond Desir & Joseph Rakestraw & Scott Seavey & James Wainberg & George Young, 2024. "Managerial ability, CEO age and the moderating effect of firm characteristics," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 51(1-2), pages 148-179, January.
  57. My Nguyen & Justin Hung Nguyen, 2020. "Economic policy uncertainty and firm tax avoidance," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(4), pages 3935-3978, December.
  58. Bui, Dien Giau & Chen, Yehning & Chen, Yan-Shing & Lin, Chih-Yung, 2023. "Managerial ability and financial statement disaggregation decisions," Journal of Empirical Finance, Elsevier, vol. 74(C).
  59. Chen, Zhihong & Hope, Ole-Kristian & Li, Qingyuan & Li, Yongbo, 2024. "Offshore activities and corporate tax avoidance11We appreciate comments and suggestions from Morten Bennedsen (the editor), an anonymous reviewer, and the seminar participants at the Hong Kong Univers," Journal of Corporate Finance, Elsevier, vol. 85(C).
  60. Leon Zolotoy & Don O’Sullivan & Geoffrey P. Martin, 2022. "Behavioural Agency and Firm Productivity: Revisiting the Incentive Alignment Qualities of Stock Options," Journal of Management Studies, Wiley Blackwell, vol. 59(7), pages 1756-1787, November.
  61. Sarfraz Khan & Sung‐Jin Park & Stanley Veliotis & John K. Wald, 2023. "Director and officer liability and corporate tax avoidance," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 50(7-8), pages 1338-1371, July.
  62. Juan Pedro Sánchez‐Ballesta & José Yagüe, 2021. "Financial reporting incentives, earnings management, and tax avoidance in SMEs," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 48(7-8), pages 1404-1433, July.
  63. Jebran, Khalil & Chen, Shihua, 2022. "Corporate policies and outcomes during the COVID-19 crisis: Does managerial ability matter?," Pacific-Basin Finance Journal, Elsevier, vol. 73(C).
  64. Yujing Gong & Cheng Yan & Kung‐Cheng Ho, 2021. "The effect of managerial ability on corporate social responsibility and firm value in the energy industry," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(2), pages 581-594, March.
  65. Rainer Niemann & Ulrich Schreiber, 2020. "Herausforderungen und Entwicklungsperspektiven des Steuersystems [Challenges and Development Perspectives of the Tax System]," Schmalenbach Journal of Business Research, Springer, vol. 72(1), pages 1-48, March.
  66. Alamanda Rizka Hasanah & Ni Putu Eka Widiastuti, 2022. "Managerial and Financial Capabilities Become Determining Factors of Tax Avoidance Practice in Indonesia," International Journal of Finance & Banking Studies, Center for the Strategic Studies in Business and Finance, vol. 11(1), pages 207-219, January.
  67. Qingyuan Li & Edward L. Maydew & Richard H. Willis & Li Xu, 2022. "Corporate tax behavior and political uncertainty: Evidence from national elections around the world," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 49(9-10), pages 1605-1641, October.
  68. Ben Abdesslem, Rim & Chkir, Imed & Dabbou, Halim, 2022. "Is managerial ability a moderator? The effect of credit risk and liquidity risk on the likelihood of bank default," International Review of Financial Analysis, Elsevier, vol. 80(C).
  69. Liang, Quanxi & Li, Qiumei & Lu, Meiting & Shan, Yaowen, 2021. "Industry and geographic peer effects on corporate tax avoidance: Evidence from China," Pacific-Basin Finance Journal, Elsevier, vol. 67(C).
  70. Gaganis, Chrysovalantis & Galariotis, Emilios & Pasiouras, Fotios & Tasiou, Menelaos, 2023. "Managerial ability and corporate greenhouse gas emissions," Journal of Economic Behavior & Organization, Elsevier, vol. 212(C), pages 438-453.
  71. Chen, Jie & Mishra, Tapas & Song, Wei & Zhang, Qingjing & Zhang, Zhuang, 2024. "The impact of bank mergers on corporate tax aggressiveness," Journal of Corporate Finance, Elsevier, vol. 84(C).
  72. Christofer Adrian & Mukesh Garg & Anh Viet Pham & Soon-Yeow Phang & Cameron Truong, 2023. "Do Natural Disasters Affect Corporate Tax Avoidance? The Case of Drought," Journal of Business Ethics, Springer, vol. 186(1), pages 105-135, August.
  73. Maisam Ali & Christopher Gan & Muhammad Nadeem, 2023. "A CEO's expertise power and bank diversification," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(4), pages 3815-3840, December.
  74. Ming-Hua Liu & Shaohua Tian & Yang Zhang, 2023. "CEO marital status and corporate tax planning behavior," Review of Quantitative Finance and Accounting, Springer, vol. 61(4), pages 1207-1242, November.
  75. Suham Cahyono & Iman Harymawan & Hadrian Geri Djajadikerta & Abu Hanifa Md. Noman, 2024. "Corporate business strategy, CEO's managerial ability, and environmental disclosure: The perspective of stakeholder theory," Business Strategy and the Environment, Wiley Blackwell, vol. 33(8), pages 8149-8189, December.
  76. Puspita Ghaniy Anggraini & Mahfud Sholihin, 2023. "What do we know about managerial ability? A systematic literature review," Management Review Quarterly, Springer, vol. 73(1), pages 1-30, February.
  77. Robert Kim, 2023. "Do more able managers provide better non‐GAAP earnings?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(2), pages 1983-2012, June.
  78. Aleksi Eerola & Arjen H. L. Slangen, 2022. "A Review of International Management Research on Corporate Taxation," Management International Review, Springer, vol. 62(5), pages 643-680, October.
  79. Tian, Haowen & Wang, Junkai & Wu, Sirui, 2024. "Beyond the target: The spillover effect of shareholder activism on corporate tax avoidance," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 96(C).
  80. Razen, Michael & Kupfer, Alexander, 2023. "The effect of tax transparency on consumer and firm behavior: Experimental evidence," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 104(C).
  81. Yicheng Wang & Brian Wright, 2024. "Tax-strategy-related words, firm’s ability, and tax avoidance," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 21(4), pages 685-713, December.
IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.