Does CEO overconfidence influence tax planning? Evidence from Tunisian context
by Khaoula Aliani; Imen Mhamid; Matteo Rossi
International Journal of Managerial and Financial Accounting (IJMFA), Vol. 8, No. 3/4, 2016

Abstract: The corporate decision-making process varies across firms because of the differences of their characteristics, particularly their chief executive officers (CEO) profiles. We predict that CEO personality traits impact tax planning. We shed light on one dimension of the CEO behaviour, such as overconfidence. This article aims to examine whether CEO overconfidence influences corporate tax planning. Using a sample of 28 Tunisian listed firms during 2001-2011, we find robust evidence of a positive relationship between CEO overconfidence and the propensities to minimise corporate taxes. Our findings add to the recent literature on overconfidence and complement their findings. The present study contributes to previous works by providing the first empirical evidence on the effect of CEO overconfidence on corporate tax policy in Tunisia.

Online publication date: Sun, 29-Jan-2017

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