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Article: CEOs’ Pre‐Career Exposure to Religion and Corporate Tax Avoidance
| Title | CEOs’ Pre‐Career Exposure to Religion and Corporate Tax Avoidance |
|---|---|
| Authors | |
| Issue Date | 29-Mar-2024 |
| Publisher | Wiley |
| Citation | Journal of Management Studies, 2024 How to Cite? |
| Abstract | In response to the burgeoning interest in CEOs’ pre-career experience, this study focuses on their pre-career exposure to religion. We argue that CEOs who were exposed to religion before starting their professional career will be imbued with the values that prioritize social obligations. Moreover, these imprinted values become activated in the context of corporate tax payment, such that firms with a CEO who attended a religious university are less likely to avoid tax. We further explore how CEOs’ present social context, including political corruption, corporate social performance and present exposure to religion, provides situational cues that moderate the baseline relationship. An analysis of a sample of US listed firms from 2000 to 2019 provides general support for our predictions. |
| Persistent Identifier | http://hdl.handle.net/10722/342144 |
| ISSN | 2023 Impact Factor: 7.0 2023 SCImago Journal Rankings: 4.578 |
| DC Field | Value | Language |
|---|---|---|
| dc.contributor.author | Chen, Yu | - |
| dc.contributor.author | Fu, Ruchunyi | - |
| dc.contributor.author | Tang, Yi | - |
| dc.contributor.author | Zhao, Xiaoping | - |
| dc.date.accessioned | 2024-04-09T07:30:04Z | - |
| dc.date.available | 2024-04-09T07:30:04Z | - |
| dc.date.issued | 2024-03-29 | - |
| dc.identifier.citation | Journal of Management Studies, 2024 | - |
| dc.identifier.issn | 0022-2380 | - |
| dc.identifier.uri | http://hdl.handle.net/10722/342144 | - |
| dc.description.abstract | <p>In response to the burgeoning interest in CEOs’ pre-career experience, this study focuses on their pre-career exposure to religion. We argue that CEOs who were exposed to religion before starting their professional career will be imbued with the values that prioritize social obligations. Moreover, these imprinted values become activated in the context of corporate tax payment, such that firms with a CEO who attended a religious university are less likely to avoid tax. We further explore how CEOs’ present social context, including political corruption, corporate social performance and present exposure to religion, provides situational cues that moderate the baseline relationship. An analysis of a sample of US listed firms from 2000 to 2019 provides general support for our predictions.<br></p> | - |
| dc.language | eng | - |
| dc.publisher | Wiley | - |
| dc.relation.ispartof | Journal of Management Studies | - |
| dc.title | CEOs’ Pre‐Career Exposure to Religion and Corporate Tax Avoidance | - |
| dc.type | Article | - |
| dc.identifier.doi | 10.1111/joms.13069 | - |
| dc.identifier.eissn | 1467-6486 | - |
| dc.identifier.issnl | 0022-2380 | - |