Corporate tax avoidance and the upper echelon effect: Evidence from segment disclosure choices

Corporate tax avoidance and the upper echelon effect: Evidence from segment disclosure choices

Background: The determinants of corporate tax avoidance are still not adequately understood, which necessitates an investigation of the influence of the upper-echelon effect as a determinant of corporate tax avoidance. Aim: To better understand the dynamics involved in the decision-making processes...

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Bibliographic Details
Main Authors: Remerta Basson, Pieter V.A. van der Spuy
Format: Article
Language:English
Published: AOSIS 2025-05-01
Series:South African Journal of Economic and Management Sciences
Subjects:
corporate tax avoidance
segment reporting behaviour
management effects
upper echelon theory
chief executive officer power.
Online Access:https://sajems.org/index.php/sajems/article/view/5965
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