... executives (e.g. CEOs ) with financial expertise tend to exhibit lower effective tax rates ( ETRs ) and larger book–tax differences. Notably, executives with experience in non-regulatory financial institutions are more likely to pursue aggressive tax strategies, whereas those with backgrounds in regulatory...

...Yihan Guo; Pamela Kent; Grant Richardson; Yuyu Zhang Purpose We examine whether firms concealing tax avoidance activities through lower effective tax rates (ETRs) are associated with the flexibility allowed on disclosing segments under the International Financial Reporting Standard (IFRS) 8...