The impact of top management team heterogeneity on book-tax differences: An analysis using institutional perspective

Q1 Decision Sciences

Uncertain Supply Chain Management Pub Date : 2023-01-01 DOI:10.5267/j.uscm.2023.2.010

L. A. Aryan, M. Ebbini, A. Karajeh, Mamoun. M. A. Alqudah, Tayseer Ali kalaf almomani

引用次数: 0

Abstract

The aim linked with the ongoing article is to examine the role of top management team heterogeneity along with audit committee characteristics on the book-tax difference of the Jordanian listed firms. The data has been extracted from the eighteen listed companies from 2009 to 2021 that are listed on the Amman Stock Exchange. To test the hypotheses, a fixed-effect model along with the robust standard error model has been executed. The results revealed positive linkage among the top management team heterogeneity, audit committee characteristics, and book-tax difference of the Jordanian listed firms. These findings are suitable for the regulators who want to develop new policies related to the book-tax difference and top management team heterogeneity along with the new researchers who want to investigate this area in the future.

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高层管理团队异质性对帐税差异的影响:基于制度视角的分析

与正在进行的文章相关联的目的是研究高层管理团队异质性以及审计委员会特征对约旦上市公司账面税收差异的作用。数据取自2009年至2021年在安曼证券交易所上市的18家上市公司。为了验证这些假设，我们建立了固定效应模型和鲁棒标准误差模型。结果表明，约旦上市公司高管团队异质性、审计委员会特征与账面税收差异之间存在正相关关系。这些发现适用于想要制定与账面税收差异和高层管理团队异质性相关的新政策的监管者，以及想要在未来调查这一领域的新研究人员。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Uncertain Supply Chain Management Decision Sciences-Statistics, Probability and Uncertainty

CiteScore

5.60

自引率

0.00%

发文量

112

期刊介绍： Supply chain management (SCM) plays an essential role in managing the movement of raw materials into an organization, certain issues of the internal processing of materials into finished goods, and the movement of finished products out of the organization for end-consumer delivery. The goal of SCM is to improve trust and collaboration among supply chain partners and to improve inventory visibility. However, many SCM problems deal with uncertain events such as uncertainty in demand, supply, quality, price, etc. This forum is dedicated to all scholars who wish to share their ideas about uncertainty in SCM problems. Uncertain supply chain management is a quarterly publication dedicated to all scientists in all over the world who wish to share their experiences and knowledge in this field. Our policy is to perform a peer review on all submitted articles and publishes original and high quality articles.