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Journals / Ekonomi İşletme ve Yönetim Dergisi / 2022 / Cilt: 6 - Sayı: 2

How Does CEO Narcissism Affect Corporate Tax Avoidance?

CEO Narsisizmi Kurumsal Vergiden Kaçınmayı Nasıl Etkiler?

Selahaddin Şamil FİDAN
Halit KESKİN
Doğan BAŞAR
Pages
137–159
Publication Date
2022-12-31
DOI
—
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AI Summary & Key Takeaways

AI Insight
⚡ TL;DR(Too Long; Didn't Read)

Finally, as a future research agenda, moderator variables that can regulate the influence of CEO narcissism on tax avoidance behavior are offered.

📌 3 Key Takeaways

🎯
Objective & Hypothesis:The impact of organizational-level characteristics on corporate tax avoidance has been extensively researched in the academic literature.
📊
Key Findings & Data:However, the scholarly literature has not adequately studied individual factors influencing tax avoidance behavior.
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Conclusion & Impact:Finally, as a future research agenda, moderator variables that can regulate the influence of CEO narcissism on tax avoidance behavior are offered.
🔬Design:Research Article
📍Scope:Comprehensive Sample
⚙️Variables:Vergiden Sakınma · Kişilik · CEO Narsisizmi

Abstract

The impact of organizational-level characteristics on corporate tax avoidance has been extensively researched in the academic literature. However, the scholarly literature has not adequately studied individual factors influencing tax avoidance behavior. The purpose of this study is to examine the narcissistic tendency of CEOs as an individual-level variable that influences tax avoidance. The causality mechanism between CEO narcissism and tax avoidance behavior has been clarified within the scope of the study. The measurement procedures widely employed in CEO narcissism research are explained in this article. Finally, as a future research agenda, moderator variables that can regulate the influence of CEO narcissism on tax avoidance behavior are offered.

Özet

Vergiden kaçınmayı etkileyen faktörler alan yazınında örgütsel düzeydeki değişkenler açısından yaygın bir şekilde incelenmiştir. Bununla birlikte, vergiden kaçınma davranışını etkileyen bireysel faktörler alan yazınında yeterince çalışılmamıştır. Bu çalışma, vergiden kaçınmayı etkileyen bireysel bir değişken olarak CEO’ların narsistik eğilimini incelemeyi amaçlamaktadır. Çalışma kapsamında, CEO narsisizmi ve vergiden kaçınma davranışı arasındaki nedensel mekanizma aydınlatılmıştır. CEO narsisizmi çalışmalarında yaygın olarak kullanılan ölçüm süreçlerine değinilmiştir. Son olarak, CEO narsisizminin vergiden kaçınma davranışı üzerindeki etkisini düzenleyebilme potansiyeli olan değişkenler gelecek araştırma önerisi olarak sunulmuştur.

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Cite This Article

FİDAN, S. Ş., KESKİN, H., BAŞAR, D. (2022). How Does CEO Narcissism Affect Corporate Tax Avoidance?. Ekonomi İşletme ve Yönetim Dergisi, Cilt: 6 - Sayı: 2, 137–159. https://ajindex.com/articles/867870

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