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Can Paying 'Too Much' Tax Contribute to Forced CEO Turnover?
Abstract
Our study examines the effect of corporate tax outcomes on forced CEO turnover. While prior research argues that firms often do not engage in tax avoidance due to reputational concerns, the empirical evidence suggesting the existence of reputational costs is scarce. In a broad sample of firms, we find evidence of a relation between the payment of low taxes and forced turnover. We also find that forced CEO turnover is more likely when the firm...
Paper Details
Title
Can Paying 'Too Much' Tax Contribute to Forced CEO Turnover?
Published Date
Jan 1, 2015
Journal
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