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http://hdl.handle.net/1942/43718
Title: | The impact of the CEO's Islamic religiosity on tax aggressive behavior in family firms | Authors: | ABU-RAJAB, Luai STEIJVERS, Tensie CORTEN, Maarten LYBAERT, Nadine Alsharairi, Malek |
Issue Date: | 2024 | Publisher: | EMERALD GROUP PUBLISHING LTD | Source: | International journal of Islamic and Middle Eastern finance and management (Print), 17 (5) , p. 955 -973 | Status: | Early view | Abstract: | PurposeThe authors investigate the influence of CEOs' Islamic religiosity on the level of tax aggressiveness within private family firms. In addition, this study aims to explore the moderating role of the CEO's ownership stake in the firm and the payment of Zakat.Design/methodology/approachThe authors gathered data through surveys completed by 199 CEOs of Jordanian Islamic family firms. These survey results, along with financial statements, were used for multiple ordinary least squares regression analyses.FindingsThe results of this study reveal a negative relation between the extent of Islamic religiosity of the CEO and the level of tax aggressive behavior. Furthermore, the results suggest that an increase in the CEO's ownership stake strengthens the negative association between the CEO's religiosity and the extent of tax aggressive behavior. Finally, the CEO's involvement in Zakat payments is shown to mitigate the negative association between the CEO's religiosity and the extent of tax aggressive behavior.Originality/valueIn contrast to prior research that examines the relationship between religiosity and tax aggressiveness within the context of other religions, particularly Christianity, in listed firms, and primarily considers the religiosity of the overall firm environment, the study centers on the CEO's religiosity in private Islamic family firms. The Islamic context further enables us to investigate whether the fulfillment of Zakat diminishes the moral obligation experienced by religious CEOs to fulfill their tax responsibilities. | Notes: | Abu-Rajab, L (corresponding author), German Jordanian Univ, Business Sch, Amman, Jordan. luai.aburajab@gju.edu.jo |
Keywords: | Tax aggressiveness;Religiosity;Zakat;Family firms | Document URI: | http://hdl.handle.net/1942/43718 | ISSN: | 1753-8394 | e-ISSN: | 1753-8408 | DOI: | 10.1108/IMEFM-11-2023-0430 | ISI #: | 001286606800001 | Category: | A1 | Type: | Journal Contribution |
Appears in Collections: | Research publications |
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