- Article
Founder and Descendant vs. Professional CEO: Does CEO Overconfidence Affect Tax Avoidance in the Indonesia Case?
- Paulina Sutrisno,
- Sidharta Utama,
- Ancella Anitawati Hermawan and
- Eliza Fatima
This study aims to test whether the founder or descendants of CEOs have differences from professional CEOs in influencing the relationship between CEO overconfidence and tax avoidance. Overconfident CEOs have strong incentives to avoid taxes. However...

