Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/334388 
Year of Publication: 
2025
Citation: 
[Journal:] Journal of Accounting and Management Information Systems (JAMIS) [ISSN:] 2559-6004 [Volume:] 24 [Issue:] 3 [Year:] 2025 [Pages:] 391-416
Publisher: 
Bucharest University of Economic Studies, Bucharest
Abstract: 
Research Question- How do CEO characteristics affect corporate tax avoidance level? Motivation- Few studies have addressed this topic in the French context. In addition, this research investigates the combined effect on tax avoidance of CEO characteristics. Indeed, prior studies analyzed each characteristic effect taken separately; i.e CEO tenure, CEO compensation, CEO duality, CEO ownership. In this respect, our study will shed further light on the question. Idea- We examine the effect of chief executive officer (CEO) characteristics on corporate tax avoidance level.CEO characteristics as CEO duality, CEO compensation, CEO ownership, CEO financial expertise, and CEO tenure were used as the independent variables. Data- We use a sample of 34 companies listed on the CAC 40 during the 2013-2021 period. Tools- We use the GMM estimation for panel data.CEO characteristics data were hand-collected from companies’ annual reports, and financial data were obtained from Datastream database. Findings- The empirical results show that CEO characteristics, namely CEO duality, CEO compensation, CEO ownership, and CEO financial expertise, positively affect tax avoidance. However, no significant relationship was found between CEO tenure and corporate tax avoidance. Contribution- This paper contributes to the existing literature by extending previous literature on whether CEO characteristics, considered simultaneously, affect corporate tax avoidance in a specific context, the French context.
Subjects: 
CEO financial expertise
CEO duality
CEO compensation
CEO tenure
CEO ownership
tax avoidance
JEL: 
M4
M48
C3
Persistent Identifier of the first edition: 
Creative Commons License: 
cc-by Logo
Document Type: 
Article

Files in This Item:
File
Size
476.17 kB





Items in EconStor are protected by copyright, with all rights reserved, unless otherwise indicated.