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The Impact of Corporate Tax Avoidance on Board of Directors and CEO Reputation

Business and the Ethical Implications of Technology, 2019-12, Vol.160 (2), p.463-498 [Peer Reviewed Journal]

Springer Nature B.V. 2019 ;Springer Nature B.V. 2018 ;Journal of Business Ethics is a copyright of Springer, (2018). All Rights Reserved. ;ISSN: 0167-4544 ;ISBN: 9783031187933 ;ISBN: 3031187938 ;EISSN: 1573-0697 ;EISBN: 9783031187940 ;EISBN: 3031187946 ;DOI: 10.1007/s10551-018-3949-4 ;OCLC: 1350686746 ;LCCallNum: HF5387-5387.5

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Title:
The Impact of Corporate Tax Avoidance on Board of Directors and CEO Reputation
Author: Lanis, Roman ; Richardson, Grant ; Liu, Chelsea ; McClure, Ross
Subjects: Avoidance ; Boards of directors ; Business and Management ; Business Ethics ; Chief executive officers ; Chief executives ; Corporate taxes ; Education ; Ethics ; Executives (Business) ; Management ; Original Paper ; Philosophy ; Quality of Life Research ; Reputations ; Studies ; Tax avoidance ; Taxation
Is Part Of: Business and the Ethical Implications of Technology, 2019-12, Vol.160 (2), p.463-498
Description: This study examines the impact of corporate tax avoidance on board of directors and chief executive officer (CEO) reputation. Our regression results show that when firms engage in tax avoidance, both directors and CEOs, on average, are rewarded by improvements in their reputations as proxied by an increased number of outside board seats. In particular, both independent directors and non-CEO executive directors undergo positive changes in reputation. We also find that CEOs of tax-aggressive firms experience enhanced reputations by gaining extra board seats. Our main regression results hold based on additional analyses. Overall, this study provides important empirical evidence confirming an association between tax avoidance and the individual reputations of directors and CEOs.
Publisher: Switzerland: Springer
Language: English
Identifier: ISSN: 0167-4544
ISBN: 9783031187933
ISBN: 3031187938
EISSN: 1573-0697
EISBN: 9783031187940
EISBN: 3031187946
DOI: 10.1007/s10551-018-3949-4
OCLC: 1350686746
LCCallNum: HF5387-5387.5
Source: ProQuest One Psychology
ProQuest Central

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The Impact of Corporate Tax Avoidance on Board of Directors and CEO Reputation

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