Overconfidence and tax avoidance : the role of CEO and CFO interaction
Year of publication: |
May/June 2018
|
---|---|
Authors: | Hsieh, Tien-Shih ; Wang, Zhihong ; Demirkan, Sebahattin |
Published in: |
Journal of accounting and public policy. - Amsterdam [u.a.] : Elsevier Science, ISSN 0278-4254, ZDB-ID 13750-9. - Vol. 37.2018, 3, p. 241-253
|
Subject: | Tax avoidance | Overconfidence | CEO | CFO | False Consensus Effect Theory | Upper Echelon Theory | Führungskräfte | Managers | Steuervermeidung | Finanzmanager | Financial managers |
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