Socioemotional Wealth and Tax Aggressiveness in Private Family Firms: The Role of the CEO's Characteristics

被引：4
|
作者：
Bauweraerts, Jonathan [1 ,5 ]
Cirillo, Alessandro [2 ,3 ]
Sciascia, Salvatore [3 ,4 ]
机构：
[1] Univ Mons, Mons, Belgium
[2] Univ Naples Federico II, Family Business Lab Accounting & Governance FLAG, Naples, Italy
[3] Jonkoping Int Business Sch, Ctr Family Entrepreneurship & Ownership CeFEO, Jonkoping, Sweden
[4] Cattaneo Univ, Family Business Lab FABULA, LIUC, Castellanza, Italy
[5] Univ Mons, Warocque Sch Business & Econ, Pl Warocque 17, B-7000 Mons, Belgium
来源：
FAMILY BUSINESS REVIEW | 2024年 / 37卷 / 03期
关键词：
private family firms; tax aggressiveness; socioemotional wealth; CEO; CORPORATE SOCIAL-RESPONSIBILITY; BEHAVIORAL AGENCY MODEL; NONFAMILY; OWNERSHIP; AVOIDANCE; RISK; ENTRENCHMENT; INVOLVEMENT; PERSPECTIVE; PERFORMANCE;
D O I：
10.1177/08944865231223562
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
Building on recent works calling for more tax research in the family business context, this study draws on the distinction between restricted and extended socioemotional wealth (SEW) to analyze how both SEW dimensions affect tax aggressiveness. Based on a sample of 201 private Belgian family firms, consistent findings from multiple regression analyses indicate that restricted SEW is positively related to tax aggressiveness, whereas extended SEW exerts a negative influence on tax aggressiveness. Our results also indicate that the family status of the CEO, CEO gender and CEO tenure moderate the relationship between both SEW dimensions and tax aggressiveness.
引用
收藏
页码：370 / 395
页数：26
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