Characteristics of top management team and Chinese tax planning nexus: Findings from a fuzzy-set qualitative comparative analysis

A top management team (TMT) has been identified as one of the key factors driving changes in tax planning strategy. Based on upper echelons theory, this study investigates whether configurations of TMT characteristics influence enterprise tax planning strategy by using the fuzzy-set qualitative comp...

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Detalles Bibliográficos
Autores principales: Jiang, Haiming, Kim, Eunyoung
Formato: Online Artículo Texto
Lenguaje:English
Publicado: Frontiers Media S.A. 2022
Materias:
Psychology
Acceso en línea:https://www.ncbi.nlm.nih.gov/pmc/articles/PMC9358246/
https://www.ncbi.nlm.nih.gov/pubmed/35959079
http://dx.doi.org/10.3389/fpsyg.2022.964278

Internet

https://www.ncbi.nlm.nih.gov/pmc/articles/PMC9358246/
https://www.ncbi.nlm.nih.gov/pubmed/35959079
http://dx.doi.org/10.3389/fpsyg.2022.964278

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