Finance; Business, Management and Accounting (miscellaneous)
Abstract :
[en] 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.
Disciplines :
General management, entrepreneurship & organizational theory
Author, co-author :
Bauweraerts, Jonathan ; Université de Mons - UMONS > Faculté Warocqué d'Economie et de Gesti > Service de Comptabilité,Audit, Risk management et Entrepreneuriat
Cirillo, Alessandro; Family Business Lab on Accounting & Governance (FLAG), University of Naples Federico II, Napoli, Italy ; Centre for Family Entrepreneurship and Ownership (CeFEO), Jönköping International Business School, Jönköping, Sweden
Sciascia, Salvatore ; Centre for Family Entrepreneurship and Ownership (CeFEO), Jönköping International Business School, Jönköping, Sweden ; Family Business Lab (FABULA), Cattaneo University–LIUC, Castellanza, Italy
Language :
English
Title :
Socioemotional Wealth and Tax Aggressiveness in Private Family Firms: The Role of the CEO’s Characteristics
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