Impact of executive overseas backgrounds on corporate tax–avoidance behaviors

Shaoyang Chen and Yang Yang

Finance Research Letters, 2024, vol. 67, issue PB

Abstract: To examine the impact of executives’ overseas background on corporate tax aggressive behaviors, this paper selects A-share listed companies in China's stock markets from 2017 to 2021 as samples and shows that executives’ overseas experience has a significant effect on corporate tax aggressiveness. Compared with state-owned enterprises (SOEs), the executive background of non-SOEs plays a more significant role in promoting tax aggressiveness. Furthermore, an increase in ownership concentration weakens the positive impact of executive overseas background. Additionally, Big Four auditing weakens the positive effects of executive overseas background on tax aggressiveness, and increased media attention diminishes the positive relationship.

Keywords: Enterprise executive; Overseas background; Aggressive taxation (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:eee:finlet:v:67:y:2024:i:pb:s1544612324009851

DOI: 10.1016/j.frl.2024.105955

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