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You searched for +publisher:"University of Arizona" +contributor:("Li, Oliver"). One record found.

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University of Arizona

1. Chyz, James Anthony. Personally Tax Aggressive Managers and Firm Level Tax Avoidance .

Degree: 2010, University of Arizona

This paper investigates whether managers that have a propensity for personal tax aggressiveness are associated with tax avoidance at the firm level. Motivated by Dhaliwal, Erickson, and Heitzman (2009) and Hanlon and Heitzman (2009), I construct a measure of personally tax aggressive ("aggressive") managers and determine whether corporate tax avoidance activities increase in their presence. The results of my study indicate that aggressive managers are associated with firm-level tax avoidance. The neoclassical view would suggest that aggressive managers' tax expertise could benefit shareholders through lower tax payments. Since aggressive managers extract their personal tax savings from shareholders, non-tax agency costs potentially increase in their presence. This has implications for the association between aggressive managers and firm value. Using the framework established through the agency view of tax avoidance (Desai and Dharmapala, 2008) I find that on average the presence of aggressive managers is associated with increased firm value. However, consistent with recent research, governance is an important moderating factor whereby firm value in the presence of aggressive managers tends to increase only for relatively better-governed firms. Advisors/Committee Members: Dhaliwal, Dan S (advisor), Li, Oliver (committeemember), Bens, Dan (committeemember), Cook, Kirsten (committeemember).

Subjects/Keywords: agency view; tax aggressiveness; tax avoidance

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

Chyz, J. A. (2010). Personally Tax Aggressive Managers and Firm Level Tax Avoidance . (Doctoral Dissertation). University of Arizona. Retrieved from http://hdl.handle.net/10150/195509

Chicago Manual of Style (16th Edition):

Chyz, James Anthony. “Personally Tax Aggressive Managers and Firm Level Tax Avoidance .” 2010. Doctoral Dissertation, University of Arizona. Accessed October 19, 2019. http://hdl.handle.net/10150/195509.

MLA Handbook (7th Edition):

Chyz, James Anthony. “Personally Tax Aggressive Managers and Firm Level Tax Avoidance .” 2010. Web. 19 Oct 2019.

Vancouver:

Chyz JA. Personally Tax Aggressive Managers and Firm Level Tax Avoidance . [Internet] [Doctoral dissertation]. University of Arizona; 2010. [cited 2019 Oct 19]. Available from: http://hdl.handle.net/10150/195509.

Council of Science Editors:

Chyz JA. Personally Tax Aggressive Managers and Firm Level Tax Avoidance . [Doctoral Dissertation]. University of Arizona; 2010. Available from: http://hdl.handle.net/10150/195509

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