{"title":"CEOs’ Pre-Career Exposure to Religion and Corporate Tax Avoidance","authors":"Yu Chen, Ruchunyi Fu, Yi Tang, Xiaoping Zhao","doi":"10.1111/joms.13069","DOIUrl":null,"url":null,"abstract":"<p>In response to the burgeoning interest in CEOs’ pre-career experience, this study focuses on their pre-career exposure to religion. We argue that CEOs who were exposed to religion before starting their professional career will be imbued with the values that prioritize social obligations. Moreover, these imprinted values become activated in the context of corporate tax payment, such that firms with a CEO who attended a religious university are less likely to avoid tax. We further explore how CEOs’ present social context, including political corruption, corporate social performance and present exposure to religion, provides situational cues that moderate the baseline relationship. An analysis of a sample of US listed firms from 2000 to 2019 provides general support for our predictions.</p>","PeriodicalId":48445,"journal":{"name":"Journal of Management Studies","volume":"62 2","pages":"748-774"},"PeriodicalIF":7.0000,"publicationDate":"2024-03-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/joms.13069","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of Management Studies","FirstCategoryId":"91","ListUrlMain":"https://onlinelibrary.wiley.com/doi/10.1111/joms.13069","RegionNum":1,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"BUSINESS","Score":null,"Total":0}
引用次数: 0
Abstract
In response to the burgeoning interest in CEOs’ pre-career experience, this study focuses on their pre-career exposure to religion. We argue that CEOs who were exposed to religion before starting their professional career will be imbued with the values that prioritize social obligations. Moreover, these imprinted values become activated in the context of corporate tax payment, such that firms with a CEO who attended a religious university are less likely to avoid tax. We further explore how CEOs’ present social context, including political corruption, corporate social performance and present exposure to religion, provides situational cues that moderate the baseline relationship. An analysis of a sample of US listed firms from 2000 to 2019 provides general support for our predictions.
期刊介绍：
The Journal of Management Studies is a prestigious publication that specializes in multidisciplinary research in the field of business and management. With a rich history of excellence, we are dedicated to publishing innovative articles that contribute to the advancement of management and organization studies. Our journal welcomes empirical and conceptual contributions that are relevant to various areas including organization theory, organizational behavior, human resource management, strategy, international business, entrepreneurship, innovation, and critical management studies. We embrace diversity and are open to a wide range of methodological approaches and philosophical perspectives.
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