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  1. Inter-Firm Executive Mobility and Corporate Social Responsibility: Evidence From China.Jun Wang & Jieling Cao - 2022 - Frontiers in Psychology 13.
    The executives of listed firms play an important role in the fulfillment of corporate social responsibility. Based on behavioral consistency theory, this study examines the association of CSR performance among multiple firms for the same executive served at different times. By tracking the movement of executives across Chinese listed firms over the period 2010–2019, we find that there is a significantly positive association between the predecessor and the successor firm’s CSR performance for the same executive, implying that an individual’s value (...)
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  • Characteristics of top management team and Chinese tax planning nexus: Findings from a fuzzy-set qualitative comparative analysis.Haiming Jiang & Eunyoung Kim - 2022 - Frontiers in Psychology 13.
    A top management team has been identified as one of the key factors driving changes in tax planning strategy. Based on upper echelons theory, this study investigates whether configurations of TMT characteristics influence enterprise tax planning strategy by using the fuzzy-set qualitative comparative analysis. Using a panel data of China public companies, we found three configurations conducive to aggressive tax planning and two combinations conducive to low tax planning. Specifically, the level of education, tenure, age, career experience, and size of (...)
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