Tax aggressiveness and CEO overconfidence in the stock market: Evidence from Brazil

This study examines the association between tax aggressiveness and overconfidence in 277 Brazilian stock market listed companies from 2010 to 2017, with the supposition (based on optimal capital ownership structure theory) that the greater a manager’s overconfidence, the more aggressive the company’...

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Bibliografiske detaljer
Main Authors: Giovana Carrer, Tiago Slavov
Format: Article
Sprog:English
Udgivet: LLC "CPC "Business Perspectives" 2021-02-01
Serier:Investment Management & Financial Innovations
Fag:
Online adgang:https://businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/14674/IMFI_2021_01_Carrer.pdf