The corporate decision making process varies across firms due to the differences of their characteristics particularly their CEO profiles. We predict that CEO personality traits impact tax planning. We shed the light on one dimension of the CEO behaviour such as overconfidence. This article aims to examine whether CEO overconfidence influence corporate tax planning. Using a sample of 28 Tunisian listed firms during 2001-2011, we find robust evidence of a positive relation between CEO overconfidence and the propensities to minimize corporate taxes. Our findings add to the recent literature on overconfidence and complements findings
Does CEO overconfidence influence tax planning?: Evidence from Tunisian Context
Rossi M
2016-01-01
Abstract
The corporate decision making process varies across firms due to the differences of their characteristics particularly their CEO profiles. We predict that CEO personality traits impact tax planning. We shed the light on one dimension of the CEO behaviour such as overconfidence. This article aims to examine whether CEO overconfidence influence corporate tax planning. Using a sample of 28 Tunisian listed firms during 2001-2011, we find robust evidence of a positive relation between CEO overconfidence and the propensities to minimize corporate taxes. Our findings add to the recent literature on overconfidence and complements findingsFile in questo prodotto:
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