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Faculty Research Seminar: “Community Empowerment: CEOs’ Political Ideology, Social Capital, and Corporate Tax Avoidance.”

February 16, 2022 @
12:45 p.m.
- 1:45 p.m. Eastern Time
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Date: February 16
Time: 12:45 – 1:45pm
Type of Event: Virtual
Location:  via Zoom

The School of Management cordially invites you to attend its Faculty Research Seminar on February 16, from 12:45 – 1:45pm.

Professor Zhihong (Rita) Wang will present her work, “Community Empowerment: CEOs’ Political Ideology, Social Capital, and Corporate Tax Avoidance.”

Details and Zoom access information is below.

Details:  Using CEOs’ political donation data to identify CEOs’ political orientation, we investigate how corporate tax avoidance behavior might be affected by CEOs’ political ideology, under the influence of social capital in a community. Our results demonstrate a strong interaction effect between CEOs’ political ideology and social capital on long-term effective tax rates, suggesting that republican CEOs are likely to engage in tax avoidance when their firms are headquartered in a region with low social capital. However, when the firms are headquartered in a region with high social capital, firms with republican CEOs are less likely to engage in tax avoidance.  Our results are robust to alternative measures and hold consistent when companies experience CEO changes.  Our study provides additional evidence on understanding CEOs’ decision-making under the influence of political conservatism and community empowerment.

Join the Zoom Meeting by requesting access from SOM Professor Fei Fang.

 

Details

Date:
February 16, 2022
Time:
12:45 p.m. - 1:45 p.m.

Venue

Zoom