Top Management Conservatism and Corporate Risk Strategies: Evidence from Managers' Personal Political Orientation and Corporate Tax Avoidance
نویسندگان
چکیده
TOP MANAGEMENT CONSERVATISM AND CORPORATE RISK STRATEGIES: EVIDENCE FROM MANAGERS’ PERSONAL POLITICAL ORIENTATION AND CORPORATE TAX AVOIDANCE DANE M. CHRISTENSEN,* DAN S. DHALIWAL,2,3 STEVEN BOIVIE,4 and SCOTT D. GRAFFIN5 1 Smeal College of Business, The Pennsylvania State University, University Park, Pennsylvania, U.S.A. 2 Eller College of Management, University of Arizona, Tucson, Arizona, U.S.A. 3 Korea University Business School, Seoul, Korea 4 Mays Business School, Texas A&M University, College Station, Texas, U.S.A. 5 Terry College of Business, University of Georgia, Athens, Georgia, U.S.A.
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