Francis, Bill; Sun, Xian; Weng, Chia-Hsiang; Wu, Qiang - 2023
PurposeThe aim of this paper is to examine how managerial ability affects corporate tax aggressiveness.Design/methodology/approachThe study follows the work of Demerjian, Lev, and McVay (2012) and quantifies managerial ability by calculating how efficiently managers generate revenues from given...