Aliani, Khaoula - In: International Journal of Managerial and Financial Accounting 6 (2014) 1, pp. 49-59
This study investigates whether CEO characteristics influence tax planning in US firms during the period 1996 …, we do not find significant relations between tax planning and the other variables of our study (experience, seniority …, age). We contribute to the recent literature on tax planning by proposing that the CEO influence indirectly the fiscal …