| 000 -CABECERA |
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| Campo de control de longitud fija |
03492nab a2200229 c 4500 |
| 003 - IDENTIFICADOR DE NÚMERO DE CONTROL |
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| Campo de control |
ES-MaIEF |
| 005 - FECHA Y HORA DE LA ÚLTIMA TRANSACCIÓN |
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| Campo de control |
20260518100900.0 |
| 007 - CAMPO FIJO DE DESCRIPCIÓN FÍSICA - INFORMACIÓN GENERAL |
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| campo de control de longitud fija |
ta |
| 008 - CAMPO FIJO DE DESCRIPCIÓN FIJA - INFORMACIÓN GENERAL |
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| Campo de control de longitud fija |
260514t2025 at ||||| |||| 00| 0 eng d |
| 040 ## - FUENTE DE LA CATALOGACIÓN |
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| Centro catalogador de origen |
ES-MaIEF |
| Lengua de catalogación |
spa |
| Centro transcriptor |
ES-MaIEF |
| 100 1# - ENCABEZAMIENTO PRINCIPAL - NOMBRE PERSONAL |
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| 9 (RLIN) |
20036 |
| Nombre de persona |
Sadiq, Kerrie |
| 245 ## - MENCIÓN DE TÍTULO |
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| Título |
The influence of CEO moral disposition on voluntary tax disclosures |
| Mención de responsabilidad, etc. |
Kerrie Sadiq, Ellie Chapple and Ashesha Weerasinghe |
| 520 ## - RESUMEN, ETC. |
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| Nota de sumario, etc. |
Voluntary tax reporting is increasingly viewed as a means by which entities can demonstrate compliance with their corporate social responsibility to pay taxes. Prior literature has shown that corporate social responsibility is influenced by an ethical culture, driven by the "tone at the top" set by corporate leaders, particularly CEOs. There is consistent evidence that CEO characteristics play a crucial role in determining corporate behaviour, including voluntary disclosures. However, the different personal characteristics of CEOs can yield different corporate outcomes. At the same time, studies examining voluntary tax reporting focus on its connection to tax aggressiveness, yielding mixed results. Voluntary tax reporting is a relatively new phenomenon with little evidence of the influences that lead to a corporate choice to disclose, particularly the role that corporate leadership plays in that decision. Through an empirical investigation, this article examines whether the moral characteristics of CEOs, specifically benevolence, influence corporate decisions to disclose relevant tax informations beyond what is required by law. This study recognises CEO benevolence through their demonstration of philantropic actions in their personal lives, specifically CEOs who hold not-for-profit leadership positions concurrently with corporate leadership. The introduction of the Voluntary Tax Transparency Code (VTTC) in Australia in 2016 provides an ideal setting to investigate the influence of CEO benevolence on corporate decisions to disclose tax information, and on the quality of the disclosed information. Drawing on upper echelons, benevolent leadership and stakeholder theories, as well as prior literature, a positive relationship is hypothesised between CEO benevolence and voluntary tax disclosure quality. The study uses hand-collected data on Australian Securities Exchange-listed firms from 2014 to 2020 to examine the potential relationship between CEO benevolence and corporate voluntary tax disclosures. Voluntary tax disclosure is initially explored to evaluate the adoption of the VTTC and the extent of compliance with the code. The analysis reveals that the adoption of the VTTC and disclosure quality increased over the sample period, with large firms scoring higher on disclosure quality and significant variation in disclosure quality across industries. The multivariate analysis supports the hypothesis that there is a significant positive relationship between CEO benevolence and the quality of corporate voluntary tax disclosure. The results are robust to several additional tests, confirming the validity of the relationship. |
| 650 #4 - PUNTO DE ACCESO ADICIONAL DE MATERIA - TÉRMINO DE MATERIA |
|---|
| 9 (RLIN) |
47460 |
| Término de materia o nombre geográfico como elemento inicial |
IMPUESTOS |
| 650 #4 - PUNTO DE ACCESO ADICIONAL DE MATERIA - TÉRMINO DE MATERIA |
|---|
| 9 (RLIN) |
43600 |
| Término de materia o nombre geográfico como elemento inicial |
EMPRESAS MULTINACIONALES |
| 650 #4 - PUNTO DE ACCESO ADICIONAL DE MATERIA - TÉRMINO DE MATERIA |
|---|
| 9 (RLIN) |
48067 |
| Término de materia o nombre geográfico como elemento inicial |
POLITICA FISCAL |
| 650 #4 - PUNTO DE ACCESO ADICIONAL DE MATERIA - TÉRMINO DE MATERIA |
|---|
| 9 (RLIN) |
32206 |
| Término de materia o nombre geográfico como elemento inicial |
AUSTRALIA |
| 700 ## - PUNTO DE ACCESO ADICIONAL- NOMBRE DE PERSONA |
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| 9 (RLIN) |
73666 |
| Nombre de persona |
Chapple, Ellie |
| 700 ## - PUNTO DE ACCESO ADICIONAL- NOMBRE DE PERSONA |
|---|
| 9 (RLIN) |
73667 |
| Nombre de persona |
Weerasinghe, Ashesha |
| 773 0# - ENLACE AL DOCUMENTO FUENTE |
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| Número de ítem anfitrión |
175621 |
| Otro identificador del documento |
OP 1867/2025/4 |
| Título |
Australian Tax Forum: a journal of Taxation Policy, Law and Reform |
| Número de control del registro relacionado |
(IEF)103415 |
| Número Internacional Normalizado para Publicaciones Seriadas (ISSN) |
0812-695X |
| Parte(s) relacionada(s) |
v. 40, n. 4, 2025, p. 399-430 |
| 942 ## - ELEMENTOS KOHA |
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| Koha tipo de item |
Artículos |