Araştırma Makalesi
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CEO Narsisizmi Kurumsal Vergiden Kaçınmayı Nasıl Etkiler?

Yıl 2022, Cilt: 6 Sayı: 2, 137 - 159, 31.12.2022
https://doi.org/10.7596/jebm.31122022.001

Öz

Vergiden kaçınmayı etkileyen faktörler alan yazınında örgütsel düzeydeki değişkenler açısından yaygın bir şekilde incelenmiştir. Bununla birlikte, vergiden kaçınma davranışını etkileyen bireysel faktörler alan yazınında yeterince çalışılmamıştır. Bu çalışma, vergiden kaçınmayı etkileyen bireysel bir değişken olarak CEO’ların narsistik eğilimini incelemeyi amaçlamaktadır. Çalışma kapsamında, CEO narsisizmi ve vergiden kaçınma davranışı arasındaki nedensel mekanizma aydınlatılmıştır. CEO narsisizmi çalışmalarında yaygın olarak kullanılan ölçüm süreçlerine değinilmiştir. Son olarak, CEO narsisizminin vergiden kaçınma davranışı üzerindeki etkisini düzenleyebilme potansiyeli olan değişkenler gelecek araştırma önerisi olarak sunulmuştur.

Kaynakça

  • Agnihotri, A. ve Bhattacharya, S. (2019), “CEO narcissism and internationalization by Indian firms”, Management International Review, 59(6), 889-918.
  • Ames, D. R., Rose, P. ve Anderson, C. P. (2006), “The NPI-16 as a short measure of narcissism”, Journal of research in personality, 40(4), 440-450.
  • American Pyschiatric Association. (2013). Diagnostic and statistical manual of mental disorders (DSM-5®): American Psychiatric Pub.
  • Amernic, J. H. ve R. J. Craig. (2010), “Accounting as a facilitator of extreme narcissism”, Journal of Business Ethics, 96: 79–93.
  • Atwood, T. J., Drake, M. S., Myers, J. N. ve Myers, L. A. (2012), “Home country tax system characteristics and corporate tax avoidance: International evidence”, The Accounting Review, 87(6), 1831-1860.
  • Brown, J. L. (2016), “Discussion of CEO Narcissism and Corporate Tax Sheltering”, The journal of the American taxation association, 38(1), 23-27.
  • Buffardi, L. E. ve Campbell, W. K. (2008), “Narcissism and social networking web sites”, Personality and social psychology bulletin, 34(10), 1303-1314.
  • Buyl, T., Boone, C. ve Wade, J. B. (2019), “CEO narcissism, risk-taking, and resilience: An empirical analysis in US commercial banks”, Journal of Management, 45(4), 1372-1400.
  • Campbell, W. K., ve Foster, J. D. (2007), “The narcissistic self: Background, an extended agency model, and ongoing controversies”, C. Sedikides & S. Spencer (der.), Frontiers in social psychology: The self içinde, Philadelphia, PA: Psychology Press, 115–138.
  • Chatterjee, A. ve Hambrick, D. C. (2007), “It's all about me: Narcissistic chief executive officers and their effects on company strategy and performance”, Administrative science quarterly, 52(3), 351-386.
  • Chatterjee, A., & Hambrick, D. C. (2011), “Executive personality, capability cues, and risk taking: How narcissistic CEOs react to their successes and stumbles”, Administrative science quarterly, 56(2), 202-237.
  • Chen, J., Zhang, Z., & Jia, M. (2019), “How CEO narcissism affects corporate social responsibility choice?”, Asia Pacific Journal of Management, 1-28.
  • Chen, S., X. Chen, Q. Cheng, ve T. Shevlin (2010), “Are family firms more tax aggressive than non-family firms?”, Journal of Financial Economics 95: 41–61.
  • Cragun, O. R., Olsen, K. J. ve Wright, P. M. (2020), “Making CEO narcissism research great: a review and meta-analysis of CEO narcissism”, Journal of Management, 46(6), 908-936.
  • Duchon, D. ve Drake, B. (2009), “Organizational narcissism and virtuous behavior”, Journal of business ethics, 85(3), 301-308.
  • Elnahas, A. M. ve Kim, D. (2017), “CEO political ideology and mergers and acquisitions decisions”, Journal of Corporate Finance, 45, 162-175.
  • Galvin, B. M., Lange, D. ve Ashforth, B. E. (2015), “Narcissistic organizational identification: Seeing oneself as central to the organization's identity”, Academy of Management Review, 40(2), 163-181.
  • García-Meca, E., Ramón-Llorens, M. C. ve Martínez-Ferrero, J. (2021), “Are narcissistic CEOs more tax aggressive? The moderating role of internal audit committees”, Journal of Business Research, 129, 223-235.
  • Gerstner, W.-C., König, A., Enders, A. ve Hambrick, D. C. (2013), “CEO narcissism, audience engagement, and organizational adoption of technological discontinuities”, Administrative science quarterly, 58(2), 257-291.
  • Ham, C., Lang, M., Seybert, N. ve Wang, S. (2017), “CFO narcissism and financial reporting quality”, Journal of Accounting Research, 55(5), 1089-1135.
  • Ham, C., Seybert, N. ve Wang, S. (2018), “Narcissism is a bad sign: CEO signature size, investment, and performance”, Review of Accounting Studies, 23(1), 234-264.
  • Hambrick, D. C. (2007), “Upper echelons theory: An update”, Academy of Management Review, 32(2): 334–343.
  • Hambrick, D. C., & Mason, P. A. (1984), “Upper echelons: The organization as a reflection of its top managers”, Academy of management review, 9(2), 193-206.
  • Hasan, I., Hoi, C. K., Wu, Q. ve Zhang, H. (2017), “Does social capital matter in corporate decisions? Evidence from corporate tax avoidance”, Journal of Accounting Research, 55(3), 629-668.
  • Higgins, D., T. C. Omer ve J. D. Phillips (2015), “The influence of a firm’s business strategy on its tax aggressiveness”, Contemporary Accounting Research, 32: 674–702.
  • Judd, J. S., Olsen, K. J. ve Stekelberg, J. (2017), “How do auditors respond to CEO narcissism? Evidence from external audit fees”, Accounting Horizons, 31(4), 33-52.
  • Kaptein, M. (2008), “Developing and testing a measure for the ethical culture of organizations: The corporate ethical virtues model”, Journal of Organizational Behavior, 29(1), 923-947
  • Kashmiri, S., Nicol, C. D. ve Arora, S. (2017), “Me, myself, and I: influence of CEO narcissism on firms' innovation strategy and the likelihood of product-harm crises”, Journal of the Academy of Marketing Science, 45(5), 633-656.
  • Kontesa, M., Brahmana, R. ve Tong, A. H. H. (2021), “Narcissistic CEOs and their earnings management”, Journal of Management and Governance, 25(1), 223-249.
  • Kovermann, J. ve Velte, P. (2019), “The impact of corporate governance on corporate tax avoidance—A literature review”, Journal of International Accounting, Auditing and Taxation, 36, 100270.
  • Langabeer, J. R., I. I. ve DelliFraine, J. (2011), “Does CEO optimism affect strategic process?”, Management Research Review, 34(8), 857–868.
  • Li, J. ve Tang, Y. (2010), “CEO hubris and firm risk taking in China: The moderating role of managerial discretion”, Academy of Management Journal, 53(1), 45-68.
  • Lin, F., Lin, S.-W. ve Fang, W.-C. (2020), “How CEO narcissism affects earnings management behaviors”, The North American Journal of Economics and Finance, 51, 1-12.
  • Mailhos, A., Buunk, A. P. ve Cabana, Á. (2016), “Signature size signals sociable dominance and narcissism”, Journal of Research in Personality, 65, 43-51.
  • Marquez-Illescas, G., Zebedee, A. A. ve Zhou, L. (2019), “Hear me write: Does CEO narcissism affect disclosure?”, Journal of business ethics, 159(2), 401-417.
  • McCain, J. L. ve Campbell, W. K. (2018), “Narcissism and social media use: A meta-analytic review”, Psychology of Popular Media Culture, 7(3), 308.
  • Morf, C. C. ve Rhodewalt, F. (2001), “Unraveling the paradoxes of narcissism: A dynamic self-regulatory processing model”, Psychological inquiry, 12(4), 177-196.
  • Neely Jr, B. H., Lovelace, J. B., Cowen, A. P. ve Hiller, N. J. (2020), “Metacritiques of upper echelons theory: Verdicts and recommendations for future research”, Journal of Management, 46(6), 1029-1062.
  • Olsen, K. J. ve Stekelberg, J. (2016), “CEO narcissism and corporate tax sheltering”, The journal of the American taxation association, 38(1), 1-22.
  • O'Reilly III, C. A., Doerr, B. ve Chatman, J. A. (2018), "See You in Court": How CEO narcissism increases firms' vulnerability to lawsuits, The Leadership Quarterly, 29(3), 365-378.
  • Ou, A. Y., Waldman, D. A. ve Peterson, S. J. (2018), “Do humble CEOs matter? An examination of CEO humility and firm outcomes”, Journal of Management, 44(3), 1147-1173.
  • Owens, B. P., Wallace, A. S. ve Waldman, D. A. (2015), “Leader narcissism and follower outcomes: The counterbalancing effect of leader humility”, Journal of applied psychology, 100(4), 1203.
  • Patel, P. C. ve Cooper, D. (2014), “The harder they fall, the faster they rise: Approach and avoidance focus in narcissistic CEOs”, Strategic Management Journal, 35(10), 1528-1540.
  • Petrenko, O. V., Aime, F., Ridge, J. ve Hill, A. (2016), “Corporate social responsibility or CEO narcissism? CSR motivations and organizational performance”, Strategic Management Journal, 37(2), 262-279.
  • Raskin, R. ve Terry, H. (1988), “A principal-components analysis of the Narcissistic Personality Inventory and further evidence of its construct validity”, Journal of personality and social psychology, 54(5), 890-902.
  • Reina, C. S., Zhang, Z. ve Peterson, S. J. (2014), “CEO grandiose narcissism and firm performance: The role of organizational identification”, The Leadership Quarterly, 25(5), 958-971.
  • Rijsenbilt, A. ve Commandeur, H. (2013), “Narcissus enters the courtroom: CEO narcissism and fraud”, Journal of business ethics, 117(2), 413-429.
  • Rosenthal, S. A. ve Pittinsky, T. L. (2006), “Narcissistic leadership”, The leadership quarterly, 17(6), 617-633.
  • Rovelli, P. ve Curnis, C. (2021), “The perks of narcissism: Behaving like a star speeds up career advancement to the CEO position”, The Leadership Quarterly, 32(3), 101489.
  • Rudman, L. A., Dohn, M. C. ve Fairchild, K. (2007), “Implicit self-esteem compensation: automatic threat defense”, Journal of personality and social psychology, 93(5), 798.
  • She, Z., Li, Q., London, M., Yang, B. ve Yang, B. (2019), “Effects of CEO narcissism on decision-making comprehensiveness and speed”, Journal of Managerial Psychology, 35(1), 42-55.
  • Wales, W. J., Patel, P. C. ve Lumpkin, G. T. (2013), “In pursuit of greatness: CEO narcissism, entrepreneurial orientation, and firm performance variance”, Journal of Management Studies, 50(6), 1041-1069.
  • Wallace, H. M. ve R. F. Baumeister (2002), “The performance of narcissists rises and falls with perceived opportunity for glory”, Journal of Personality and Social Psychology 82: 819–834.
  • Zhu, D. H. ve Chen, G. (2015), “CEO narcissism and the impact of prior board experience on corporate strategy”, Administrative science quarterly, 60(1), 31-65.

How Does CEO Narcissism Affect Corporate Tax Avoidance?

Yıl 2022, Cilt: 6 Sayı: 2, 137 - 159, 31.12.2022
https://doi.org/10.7596/jebm.31122022.001

Öz

The impact of organizational-level characteristics on corporate tax avoidance has been extensively researched in the academic literature. However, the scholarly literature has not adequately studied individual factors influencing tax avoidance behavior. The purpose of this study is to examine the narcissistic tendency of CEOs as an individual-level variable that influences tax avoidance. The causality mechanism between CEO narcissism and tax avoidance behavior has been clarified within the scope of the study. The measurement procedures widely employed in CEO narcissism research are explained in this article. Finally, as a future research agenda, moderator variables that can regulate the influence of CEO narcissism on tax avoidance behavior are offered.

Kaynakça

  • Agnihotri, A. ve Bhattacharya, S. (2019), “CEO narcissism and internationalization by Indian firms”, Management International Review, 59(6), 889-918.
  • Ames, D. R., Rose, P. ve Anderson, C. P. (2006), “The NPI-16 as a short measure of narcissism”, Journal of research in personality, 40(4), 440-450.
  • American Pyschiatric Association. (2013). Diagnostic and statistical manual of mental disorders (DSM-5®): American Psychiatric Pub.
  • Amernic, J. H. ve R. J. Craig. (2010), “Accounting as a facilitator of extreme narcissism”, Journal of Business Ethics, 96: 79–93.
  • Atwood, T. J., Drake, M. S., Myers, J. N. ve Myers, L. A. (2012), “Home country tax system characteristics and corporate tax avoidance: International evidence”, The Accounting Review, 87(6), 1831-1860.
  • Brown, J. L. (2016), “Discussion of CEO Narcissism and Corporate Tax Sheltering”, The journal of the American taxation association, 38(1), 23-27.
  • Buffardi, L. E. ve Campbell, W. K. (2008), “Narcissism and social networking web sites”, Personality and social psychology bulletin, 34(10), 1303-1314.
  • Buyl, T., Boone, C. ve Wade, J. B. (2019), “CEO narcissism, risk-taking, and resilience: An empirical analysis in US commercial banks”, Journal of Management, 45(4), 1372-1400.
  • Campbell, W. K., ve Foster, J. D. (2007), “The narcissistic self: Background, an extended agency model, and ongoing controversies”, C. Sedikides & S. Spencer (der.), Frontiers in social psychology: The self içinde, Philadelphia, PA: Psychology Press, 115–138.
  • Chatterjee, A. ve Hambrick, D. C. (2007), “It's all about me: Narcissistic chief executive officers and their effects on company strategy and performance”, Administrative science quarterly, 52(3), 351-386.
  • Chatterjee, A., & Hambrick, D. C. (2011), “Executive personality, capability cues, and risk taking: How narcissistic CEOs react to their successes and stumbles”, Administrative science quarterly, 56(2), 202-237.
  • Chen, J., Zhang, Z., & Jia, M. (2019), “How CEO narcissism affects corporate social responsibility choice?”, Asia Pacific Journal of Management, 1-28.
  • Chen, S., X. Chen, Q. Cheng, ve T. Shevlin (2010), “Are family firms more tax aggressive than non-family firms?”, Journal of Financial Economics 95: 41–61.
  • Cragun, O. R., Olsen, K. J. ve Wright, P. M. (2020), “Making CEO narcissism research great: a review and meta-analysis of CEO narcissism”, Journal of Management, 46(6), 908-936.
  • Duchon, D. ve Drake, B. (2009), “Organizational narcissism and virtuous behavior”, Journal of business ethics, 85(3), 301-308.
  • Elnahas, A. M. ve Kim, D. (2017), “CEO political ideology and mergers and acquisitions decisions”, Journal of Corporate Finance, 45, 162-175.
  • Galvin, B. M., Lange, D. ve Ashforth, B. E. (2015), “Narcissistic organizational identification: Seeing oneself as central to the organization's identity”, Academy of Management Review, 40(2), 163-181.
  • García-Meca, E., Ramón-Llorens, M. C. ve Martínez-Ferrero, J. (2021), “Are narcissistic CEOs more tax aggressive? The moderating role of internal audit committees”, Journal of Business Research, 129, 223-235.
  • Gerstner, W.-C., König, A., Enders, A. ve Hambrick, D. C. (2013), “CEO narcissism, audience engagement, and organizational adoption of technological discontinuities”, Administrative science quarterly, 58(2), 257-291.
  • Ham, C., Lang, M., Seybert, N. ve Wang, S. (2017), “CFO narcissism and financial reporting quality”, Journal of Accounting Research, 55(5), 1089-1135.
  • Ham, C., Seybert, N. ve Wang, S. (2018), “Narcissism is a bad sign: CEO signature size, investment, and performance”, Review of Accounting Studies, 23(1), 234-264.
  • Hambrick, D. C. (2007), “Upper echelons theory: An update”, Academy of Management Review, 32(2): 334–343.
  • Hambrick, D. C., & Mason, P. A. (1984), “Upper echelons: The organization as a reflection of its top managers”, Academy of management review, 9(2), 193-206.
  • Hasan, I., Hoi, C. K., Wu, Q. ve Zhang, H. (2017), “Does social capital matter in corporate decisions? Evidence from corporate tax avoidance”, Journal of Accounting Research, 55(3), 629-668.
  • Higgins, D., T. C. Omer ve J. D. Phillips (2015), “The influence of a firm’s business strategy on its tax aggressiveness”, Contemporary Accounting Research, 32: 674–702.
  • Judd, J. S., Olsen, K. J. ve Stekelberg, J. (2017), “How do auditors respond to CEO narcissism? Evidence from external audit fees”, Accounting Horizons, 31(4), 33-52.
  • Kaptein, M. (2008), “Developing and testing a measure for the ethical culture of organizations: The corporate ethical virtues model”, Journal of Organizational Behavior, 29(1), 923-947
  • Kashmiri, S., Nicol, C. D. ve Arora, S. (2017), “Me, myself, and I: influence of CEO narcissism on firms' innovation strategy and the likelihood of product-harm crises”, Journal of the Academy of Marketing Science, 45(5), 633-656.
  • Kontesa, M., Brahmana, R. ve Tong, A. H. H. (2021), “Narcissistic CEOs and their earnings management”, Journal of Management and Governance, 25(1), 223-249.
  • Kovermann, J. ve Velte, P. (2019), “The impact of corporate governance on corporate tax avoidance—A literature review”, Journal of International Accounting, Auditing and Taxation, 36, 100270.
  • Langabeer, J. R., I. I. ve DelliFraine, J. (2011), “Does CEO optimism affect strategic process?”, Management Research Review, 34(8), 857–868.
  • Li, J. ve Tang, Y. (2010), “CEO hubris and firm risk taking in China: The moderating role of managerial discretion”, Academy of Management Journal, 53(1), 45-68.
  • Lin, F., Lin, S.-W. ve Fang, W.-C. (2020), “How CEO narcissism affects earnings management behaviors”, The North American Journal of Economics and Finance, 51, 1-12.
  • Mailhos, A., Buunk, A. P. ve Cabana, Á. (2016), “Signature size signals sociable dominance and narcissism”, Journal of Research in Personality, 65, 43-51.
  • Marquez-Illescas, G., Zebedee, A. A. ve Zhou, L. (2019), “Hear me write: Does CEO narcissism affect disclosure?”, Journal of business ethics, 159(2), 401-417.
  • McCain, J. L. ve Campbell, W. K. (2018), “Narcissism and social media use: A meta-analytic review”, Psychology of Popular Media Culture, 7(3), 308.
  • Morf, C. C. ve Rhodewalt, F. (2001), “Unraveling the paradoxes of narcissism: A dynamic self-regulatory processing model”, Psychological inquiry, 12(4), 177-196.
  • Neely Jr, B. H., Lovelace, J. B., Cowen, A. P. ve Hiller, N. J. (2020), “Metacritiques of upper echelons theory: Verdicts and recommendations for future research”, Journal of Management, 46(6), 1029-1062.
  • Olsen, K. J. ve Stekelberg, J. (2016), “CEO narcissism and corporate tax sheltering”, The journal of the American taxation association, 38(1), 1-22.
  • O'Reilly III, C. A., Doerr, B. ve Chatman, J. A. (2018), "See You in Court": How CEO narcissism increases firms' vulnerability to lawsuits, The Leadership Quarterly, 29(3), 365-378.
  • Ou, A. Y., Waldman, D. A. ve Peterson, S. J. (2018), “Do humble CEOs matter? An examination of CEO humility and firm outcomes”, Journal of Management, 44(3), 1147-1173.
  • Owens, B. P., Wallace, A. S. ve Waldman, D. A. (2015), “Leader narcissism and follower outcomes: The counterbalancing effect of leader humility”, Journal of applied psychology, 100(4), 1203.
  • Patel, P. C. ve Cooper, D. (2014), “The harder they fall, the faster they rise: Approach and avoidance focus in narcissistic CEOs”, Strategic Management Journal, 35(10), 1528-1540.
  • Petrenko, O. V., Aime, F., Ridge, J. ve Hill, A. (2016), “Corporate social responsibility or CEO narcissism? CSR motivations and organizational performance”, Strategic Management Journal, 37(2), 262-279.
  • Raskin, R. ve Terry, H. (1988), “A principal-components analysis of the Narcissistic Personality Inventory and further evidence of its construct validity”, Journal of personality and social psychology, 54(5), 890-902.
  • Reina, C. S., Zhang, Z. ve Peterson, S. J. (2014), “CEO grandiose narcissism and firm performance: The role of organizational identification”, The Leadership Quarterly, 25(5), 958-971.
  • Rijsenbilt, A. ve Commandeur, H. (2013), “Narcissus enters the courtroom: CEO narcissism and fraud”, Journal of business ethics, 117(2), 413-429.
  • Rosenthal, S. A. ve Pittinsky, T. L. (2006), “Narcissistic leadership”, The leadership quarterly, 17(6), 617-633.
  • Rovelli, P. ve Curnis, C. (2021), “The perks of narcissism: Behaving like a star speeds up career advancement to the CEO position”, The Leadership Quarterly, 32(3), 101489.
  • Rudman, L. A., Dohn, M. C. ve Fairchild, K. (2007), “Implicit self-esteem compensation: automatic threat defense”, Journal of personality and social psychology, 93(5), 798.
  • She, Z., Li, Q., London, M., Yang, B. ve Yang, B. (2019), “Effects of CEO narcissism on decision-making comprehensiveness and speed”, Journal of Managerial Psychology, 35(1), 42-55.
  • Wales, W. J., Patel, P. C. ve Lumpkin, G. T. (2013), “In pursuit of greatness: CEO narcissism, entrepreneurial orientation, and firm performance variance”, Journal of Management Studies, 50(6), 1041-1069.
  • Wallace, H. M. ve R. F. Baumeister (2002), “The performance of narcissists rises and falls with perceived opportunity for glory”, Journal of Personality and Social Psychology 82: 819–834.
  • Zhu, D. H. ve Chen, G. (2015), “CEO narcissism and the impact of prior board experience on corporate strategy”, Administrative science quarterly, 60(1), 31-65.
Toplam 54 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Konular İşletme
Bölüm Makaleler
Yazarlar

Selahaddin Şamil FİDAN

Halit KESKİN 0000-0003-4432-3998

Doğan BAŞAR

Yayımlanma Tarihi 31 Aralık 2022
Yayımlandığı Sayı Yıl 2022 Cilt: 6 Sayı: 2

Kaynak Göster

APA FİDAN, S. Ş., KESKİN, H., & BAŞAR, D. (2022). CEO Narsisizmi Kurumsal Vergiden Kaçınmayı Nasıl Etkiler?. Ekonomi İşletme Ve Yönetim Dergisi, 6(2), 137-159. https://doi.org/10.7596/jebm.31122022.001