标题：An Exploratory Study on the Influence of Family CEOs on Tax Aggressiveness in Private Family Firms: The Moderating Role of CEO Gender and Survival Risk
摘要：The main purpose of this study is to investigate tax aggressiveness within private family firms. Drawing on the
socioemotional wealth perspective, we hypothesize that the presence of a family CEO is negatively related to tax
aggressiveness. Furthermore, we argue that the family CEO–tax aggressiveness relationship is moderated by
individual- and firm-level factors. Specifically, we argue that the female gender of the CEO reinforces the negative
impact of family CEOs on tax aggressiveness, whereas survival risk weakens the negative influence of having a family
member at the helm of the company on tax aggressive strategies. Based on a balanced panel dataset of 1,953
observations, the results confirm our predictions and the validity of the socioemotional wealth model as an appropriate
theoretical lens to explain tax aggressiveness across private family firms.
