A B S T R A C T
This paper investigates whether executives who evidence a propensity for personal tax
evasion (suspect executives) are associated with tax sheltering at the firm level. I adapt
recent research to identify the presence of these executives and examine associations
between suspect executive presence and firm-level measures of tax sheltering. The results
indicate that the presence of suspect executives is positively associated with proxies
for corporate tax sheltering. In addition, firm-years with suspect executive presence
have significantly higher cash tax savings relative to firm-years without suspect executive
presence. I also investigate the firm value implications of suspect executive presence
and find that increases in tax sheltering are incrementally more valuable for firms that
have suspect executives than similar increments made by firms that do not have suspect
executives.
& 2013 Elsevier B.V. All rights reserved.
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کد محصول : شماره 234
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