Cargando…

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...

Descripción completa

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

Ejemplares similares

Founder Management and Innovation: An Empirical Analysis Based on the Theory of Planned Behavior and Fuzzy-Set Qualitative Comparative Analysis
por: Ma, Chun-Ai, et al.
Publicado: (2022)

Faultline configurations affecting the entrepreneurial team performance of new generation of returning migrant workers in China: An empirical study based on fuzzy-set qualitative comparative analysis
por: Qiu, Zhaoxuan, et al.
Publicado: (2022)

Effects of Top Management Team Characteristics on Patent Strategic Change and Firm Performance
por: Zhou, Yongtao, et al.
Publicado: (2022)

Tax Incentives, Tax Enforcement, and Enterprise R&D Investment: Evidence From Chinese A-Share Listed
por: Sun, Ying
Publicado: (2022)

Tax Risks and Tax Planning
por: Boldycheva, A. G., et al.
Publicado: (2022)

Critical Conditions Identification for Online Purchase Intention of Fruits: A Fuzzy-Set Qualitative Comparative Analysis
por: Wang, Can, et al.
Publicado: (2021)

The Effects of Mandatory CSR Disclosure on Tax Avoidance and Tax Incidence
por: Ding, Rui, et al.
Publicado: (2022)

Entrepreneurship Education, Psychological Cognition, and Entrepreneurship Activities: An Analysis Based on a Fuzzy-Set Qualitative Comparative Analysis
por: Jiang, Yujia, et al.
Publicado: (2021)

Factors That Can Promote the Green Entrepreneurial Intention of College Students: A Fuzzy Set Qualitative Comparative Analysis
por: Cai, Xinhai, et al.
Publicado: (2022)

Human capital, social capital, psychological capital, and job performance: Based on fuzzy-set qualitative comparative analysis
por: Xu, Qian, et al.
Publicado: (2022)

Éclaircissement to Understand Consumers’ Decision-Making Psyche and Gender Effects, a Fuzzy Set Qualitative Comparative Analysis
por: Mustafa, Sohaib, et al.
Publicado: (2022)

Chief Executive Officer Proactive Personality and Acquisitions: A Fuzzy Set Qualitative Comparative Analysis of China's Listed Firms
por: Yang, Gang, et al.
Publicado: (2021)

Tax Planning and Compliance for Tax-Exempt Organizations
por: Blazek, Jody
Publicado: (2020)

Why do people choose courts to resolve disputes? A fuzzy-set analysis of Chinese citizens’ judicial reliance
por: Wang, Xiang, et al.
Publicado: (2023)

Are Chinese Teams Like Western Teams? Indigenous Management Theory to Leapfrog Essentialist Team Myths
por: Casas Klett, Tomas, et al.
Publicado: (2020)

The Influence of Top Management Team Human Capital on Sustainable Business Growth
por: Shen, Yaoping, et al.
Publicado: (2021)

Effects of Stores’ Environmental Components on Chinese Consumers’ Emotions and Intentions to Purchase Luxury Brands: Integrating Partial Least Squares-Structural Equation Modeling and Fuzzy-Set Qualitative Comparative Analysis Approaches
por: Yang, Shaohua, et al.
Publicado: (2022)

Does Top Management Team Media Exposure Affect Corporate Social Responsibility?
por: Jiang, Yichi, et al.
Publicado: (2022)

The relationships between perceived individual and team characteristics, individual and team learning activities with effectiveness in nursing teams
por: Anselmann, Veronika, et al.
Publicado: (2023)

The Relationship Between Austrian Tax Auditors and Self-Employed Taxpayers: Evidence From a Qualitative Study
por: Gangl, Katharina, et al.
Publicado: (2019)

The nexus between environmental tax and carbon emissions with the roles of environmental technology and financial development
por: Bashir, Muhammad Farhan, et al.
Publicado: (2020)

Policy Uncertainty, Official Social Capital, and the Effective Corporate Tax Rate—Evidence From Chinese Firms
por: Wang, Long, et al.
Publicado: (2022)

Big Five Personality, Academic Entrepreneurial Motivation, and Academic Entrepreneurial Intention: A Research Method Based on Fuzzy Set Qualitative Comparative Analysis
por: Zhang, Yuying, et al.
Publicado: (2022)

A Study on the Influence of Authoritarian-Benevolent Leadership on Employees' Innovative Behavior From the Perspective of Psychological Perception—Based on Fuzzy Set Qualitative Comparative Analysis
por: Meng, Lingxi, et al.
Publicado: (2022)

Do Chief Executives Matter in Corporate Financial and Social Responsibility Performance Nexus? A dynamic Model Analysis of Chinese Firms
por: Zahid, R. M. Ammar, et al.
Publicado: (2022)

Research or teaching? That is the problem: A narrative inquiry into a Chinese college English teacher’s cognitive development in the teaching-research nexus
por: Ni, Hui, et al.
Publicado: (2023)

How CEO Ethical Leadership Influences Top Management Team Creativity: Evidence From China
por: Zhao, Jinguo, et al.
Publicado: (2020)

Top Management Team Knowledge Hiding and Enterprise Innovation Performance: A Moderated Mediation Model
por: Rong, Pengfei, et al.
Publicado: (2021)

Regional culture: The role of the invisible hand in shaping local family firms’ top management team
por: Yu, Xiaodong, et al.
Publicado: (2022)

Top management team boundary-spanning leadership: Measurement development and its impact on innovative behavior
por: Liu, Xuemei, et al.
Publicado: (2022)

Top management team faultlines and corporate industrial diversification: The mediating role of strategic attentional breadth
por: Chen, Weihong, et al.
Publicado: (2023)

Regional Peer Effects of Corporate Tax Avoidance
por: Gao, Ya, et al.
Publicado: (2021)

Embodiment of the interpersonal nexus: revealing qualitative research findings on shoulder surgery patients
por: Glass, Nel, et al.
Publicado: (2012)

Using fuzzy-set qualitative comparative analysis
por: Lee, Sophia Seung-yoon
Publicado: (2014)

What determines the performance of small and medium-sized enterprises supply chain financing? A qualitative comparative analysis of fuzzy sets based on the technology–organization–environment framework
por: Duan, Weichang, et al.
Publicado: (2022)

Modeling the Keys to Team’s Success in the Women’s Chinese Basketball Association
por: Yi, Qing, et al.
Publicado: (2021)

Bank Specific Risks and Financial Stability Nexus: Evidence From Pakistan
por: Chai, Zhengmeng, et al.
Publicado: (2022)

The nexus between digital finance and carbon emissions: Evidence from China
por: Cai, Xuesen, et al.
Publicado: (2022)

Does Whistleblowing on Tax Evaders Reduce Ingroup Cooperation?
por: Chapkovski, Philipp, et al.
Publicado: (2021)

A Fuzzy-Set Analysis of Conservative Agriculture Practice Adoption: Role of Farmer Orientations and Attitude
por: Hayat, Naeem, et al.
Publicado: (2022)

Cannot write session to /tmp/vufind_sessions/sess_mvfaelcdtvrsr1bqvpjsvqhs55