... of the CC BY 4.0 licence . Book–tax differences Effective tax rates Firm value Imprinting Managerial financial experience Regulatory-oriented and non-regulatory financial institutions G30 H26 M12 M41 An emerging stream of literature grounded in upper echelons theory (Hambrick...

... rates Corporate tax avoidance H26 K34 M41 We provide evidence on whether there is a problem with complex accounting standards allowing significant discretion by firm managers on the level and category of segment disclosure to obscure tax avoidance (Hanlon and Heitzman, 2010), captured...

... with corporate tax avoidance. The findings imply that tax avoidance can be curbed by increasing (or decreasing) the tax (financial) risk confronting the CEOs. Superstition Risk averseness Risk trade-off Corporate tax avoidance H26 M41 D81 Guanming He is the corresponding author and can...

... information quality Stakeholder theory Resource-based theory Decision theory H20 H26 M00 M10 M41 To date, issues related to corporate tax savings are global issues that are increasingly attracting the attention of various stakeholders. This relates to tax-saving practices which on the one...