{"id":"https://openalex.org/W4328024676","doi":"https://doi.org/10.5267/j.uscm.2023.2.010","title":"The impact of top management team heterogeneity on book-tax differences: An analysis using institutional perspective","display_name":"The impact of top management team heterogeneity on book-tax differences: An analysis using institutional perspective","publication_year":2023,"publication_date":"2023-01-01","ids":{"openalex":"https://openalex.org/W4328024676","doi":"https://doi.org/10.5267/j.uscm.2023.2.010"},"language":"en","primary_location":{"id":"doi:10.5267/j.uscm.2023.2.010","doi":"https://doi.org/10.5267/j.uscm.2023.2.010","is_oa":true,"landing_page_url":"https://doi.org/10.5267/j.uscm.2023.2.010","pdf_url":"https://doi.org/10.5267/j.uscm.2023.2.010","source":{"id":"https://openalex.org/S2764616245","display_name":"Uncertain Supply Chain Management","issn_l":"2291-6822","issn":["2291-6822","2291-6830"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["poland-40","russia-white-list-1"],"host_organization":"https://openalex.org/P4310312984","host_organization_name":"Growing Science","host_organization_lineage":["https://openalex.org/P4310312984"],"host_organization_lineage_names":["Growing Science"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Uncertain Supply Chain Management","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://doi.org/10.5267/j.uscm.2023.2.010","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5081126339","display_name":"Laith Abdallah Aryan","orcid":"https://orcid.org/0000-0002-9170-6249","observed_orcids":["https://orcid.org/0000-0002-9170-6249"]},"institutions":[{"id":"https://openalex.org/I4210117471","display_name":"Ajloun National University","ror":"https://ror.org/01m28kg79","country_code":"JO","type":"education","lineage":["https://openalex.org/I4210117471"]}],"countries":["JO"],"is_corresponding":false,"raw_author_name":"Laith Abdallah Aryan","raw_affiliation_strings":["Department of Accounting, Ajloun National University, Jordan"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting, Ajloun National University, Jordan","institution_ids":["https://openalex.org/I4210117471"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5055907088","display_name":"Mohannad Mohammad Al Ebbini","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210117471","display_name":"Ajloun National University","ror":"https://ror.org/01m28kg79","country_code":"JO","type":"education","lineage":["https://openalex.org/I4210117471"]}],"countries":["JO"],"is_corresponding":false,"raw_author_name":"Mohannad Mohammad Al Ebbini","raw_affiliation_strings":["Department of Accounting, Ajloun National University, Jordan"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting, Ajloun National University, Jordan","institution_ids":["https://openalex.org/I4210117471"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5040993336","display_name":"Ahmad Ibrahim Karajeh","orcid":"https://orcid.org/0000-0003-0257-4094","observed_orcids":["https://orcid.org/0000-0003-0257-4094"]},"institutions":[{"id":"https://openalex.org/I4210117471","display_name":"Ajloun National University","ror":"https://ror.org/01m28kg79","country_code":"JO","type":"education","lineage":["https://openalex.org/I4210117471"]}],"countries":["JO"],"is_corresponding":false,"raw_author_name":"Ahmad Ibrahim Karajeh","raw_affiliation_strings":["Department of Accounting, Ajloun National University, Jordan"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting, Ajloun National University, Jordan","institution_ids":["https://openalex.org/I4210117471"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5097713043","display_name":"Mamoun M. A. Alqudah","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210117471","display_name":"Ajloun National University","ror":"https://ror.org/01m28kg79","country_code":"JO","type":"education","lineage":["https://openalex.org/I4210117471"]}],"countries":["JO"],"is_corresponding":false,"raw_author_name":"Mamoun. M. A. Alqudah","raw_affiliation_strings":["Department of Accounting, Ajloun National University, Jordan"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting, Ajloun National University, Jordan","institution_ids":["https://openalex.org/I4210117471"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5002850294","display_name":"Tayseer Ali Al-Momani","orcid":"https://orcid.org/0000-0003-1445-2094","observed_orcids":["https://orcid.org/0000-0003-1445-2094"]},"institutions":[{"id":"https://openalex.org/I4210117471","display_name":"Ajloun National University","ror":"https://ror.org/01m28kg79","country_code":"JO","type":"education","lineage":["https://openalex.org/I4210117471"]}],"countries":["JO"],"is_corresponding":false,"raw_author_name":"Tayseer Ali kalaf almomani","raw_affiliation_strings":["Department of Accounting, Ajloun National University, Jordan"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting, Ajloun National University, Jordan","institution_ids":["https://openalex.org/I4210117471"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4210117471"],"apc_list":null,"apc_paid":null,"fwci":0.6665,"has_fulltext":true,"cited_by_count":2,"citation_normalized_percentile":{"value":0.66583026,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":93},"biblio":{"volume":"11","issue":"2","first_page":"547","last_page":"556"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.9345999956130981,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.9345999956130981,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.039000000804662704,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10019","display_name":"Corporate Finance and Governance","score":0.00839999970048666,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/top-management-team-heterogeneity","display_name":"top management team heterogeneity","score":0.9940000176429749},{"id":"https://openalex.org/keywords/book-tax-differences","display_name":"book-tax differences","score":0.9589999914169312},{"id":"https://openalex.org/keywords/audit-committee-characteristics","display_name":"audit committee characteristics","score":0.984000027179718},{"id":"https://openalex.org/keywords/institutional-theory","display_name":"institutional theory","score":0.7200000286102295},{"id":"https://openalex.org/keywords/jordanian-listed-firms","display_name":"Jordanian listed companies","score":0.8539999723434448},{"id":"https://openalex.org/keywords/amman-stock-exchange","display_name":"Amman Stock Exchange","score":0.8360000252723694},{"id":"https://openalex.org/keywords/corporate-governance","display_name":"corporate governance","score":0.4359999895095825},{"id":"https://openalex.org/keywords/earnings-management","display_name":"earnings management","score":0.4909999966621399}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6667013168334961},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.6429110169410706},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.605189859867096},{"id":"https://openalex.org/C200870193","wikidata":"https://www.wikidata.org/wiki/Q11691","display_name":"Stock exchange","level":2,"score":0.5830762982368469},{"id":"https://openalex.org/C31266012","wikidata":"https://www.wikidata.org/wiki/Q6554340","display_name":"Linkage (software)","level":3,"score":0.47722867131233215},{"id":"https://openalex.org/C12713177","wikidata":"https://www.wikidata.org/wiki/Q1900281","display_name":"Perspective (graphical)","level":2,"score":0.46216511726379395},{"id":"https://openalex.org/C17923572","wikidata":"https://www.wikidata.org/wiki/Q7250160","display_name":"Propensity score matching","level":2,"score":0.4528326988220215},{"id":"https://openalex.org/C147007100","wikidata":"https://www.wikidata.org/wiki/Q3344190","display_name":"External auditor","level":4,"score":0.426949143409729},{"id":"https://openalex.org/C2992476531","wikidata":"https://www.wikidata.org/wiki/Q329303","display_name":"Tax planning","level":4,"score":0.4177049398422241},{"id":"https://openalex.org/C514942387","wikidata":"https://www.wikidata.org/wiki/Q329303","display_name":"Tax avoidance","level":3,"score":0.17684409022331238},{"id":"https://openalex.org/C51303962","wikidata":"https://www.wikidata.org/wiki/Q1242836","display_name":"Double taxation","level":2,"score":0.16290202736854553},{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.15227249264717102},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.13228845596313477},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.12974098324775696},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.10069191455841064},{"id":"https://openalex.org/C154945302","wikidata":"https://www.wikidata.org/wiki/Q11660","display_name":"Artificial intelligence","level":1,"score":0.0},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.0},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0},{"id":"https://openalex.org/C55493867","wikidata":"https://www.wikidata.org/wiki/Q7094","display_name":"Biochemistry","level":1,"score":0.0},{"id":"https://openalex.org/C104317684","wikidata":"https://www.wikidata.org/wiki/Q7187","display_name":"Gene","level":2,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.5267/j.uscm.2023.2.010","doi":"https://doi.org/10.5267/j.uscm.2023.2.010","is_oa":true,"landing_page_url":"https://doi.org/10.5267/j.uscm.2023.2.010","pdf_url":"https://doi.org/10.5267/j.uscm.2023.2.010","source":{"id":"https://openalex.org/S2764616245","display_name":"Uncertain Supply Chain Management","issn_l":"2291-6822","issn":["2291-6822","2291-6830"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["poland-40","russia-white-list-1"],"host_organization":"https://openalex.org/P4310312984","host_organization_name":"Growing Science","host_organization_lineage":["https://openalex.org/P4310312984"],"host_organization_lineage_names":["Growing Science"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Uncertain Supply Chain Management","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.5267/j.uscm.2023.2.010","doi":"https://doi.org/10.5267/j.uscm.2023.2.010","is_oa":true,"landing_page_url":"https://doi.org/10.5267/j.uscm.2023.2.010","pdf_url":"https://doi.org/10.5267/j.uscm.2023.2.010","source":{"id":"https://openalex.org/S2764616245","display_name":"Uncertain Supply Chain Management","issn_l":"2291-6822","issn":["2291-6822","2291-6830"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["poland-40","russia-white-list-1"],"host_organization":"https://openalex.org/P4310312984","host_organization_name":"Growing Science","host_organization_lineage":["https://openalex.org/P4310312984"],"host_organization_lineage_names":["Growing Science"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Uncertain Supply Chain Management","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4328024676.pdf","grobid_xml":"https://content.openalex.org/works/W4328024676.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W2885937951","https://openalex.org/W3093481059","https://openalex.org/W2196044373","https://openalex.org/W7111632971","https://openalex.org/W3022336274","https://openalex.org/W3119740108","https://openalex.org/W2270785755","https://openalex.org/W3137027557","https://openalex.org/W1966310543","https://openalex.org/W2735732841"],"abstract_inverted_index":{"The":[0,31,70],"aim":[1],"linked":[2],"with":[3,18,61,116],"the":[4,10,23,27,37,49,55,62,76,88,97,107,117,127],"ongoing":[5],"article":[6],"is":[7],"to":[8,43,101,106,122],"examine":[9],"role":[11],"of":[12,26,87],"top":[13,77,111],"management":[14,78,112],"team":[15,79,113],"heterogeneity":[16,114],"along":[17,60,115],"audit":[19,81],"committee":[20,82],"characteristics":[21],"on":[22,48],"book-tax":[24,85,108],"difference":[25,86,109],"Jordanian":[28,89],"listed":[29,39,47,90],"firms.":[30,91],"data":[32],"has":[33,67],"been":[34,68],"extracted":[35],"from":[36,41],"eighteen":[38],"companies":[40],"2009":[42],"2021":[44],"that":[45],"are":[46,94],"Amman":[50],"Stock":[51],"Exchange.":[52],"To":[53],"test":[54],"hypotheses,":[56],"a":[57],"fixed-effect":[58],"model":[59,66],"robust":[63],"standard":[64],"error":[65],"executed.":[69],"results":[71],"revealed":[72],"positive":[73],"linkage":[74],"among":[75],"heterogeneity,":[80],"characteristics,":[83],"and":[84,110],"These":[92],"findings":[93],"suitable":[95],"for":[96],"regulators":[98],"who":[99,120],"want":[100,121],"develop":[102],"new":[103,118],"policies":[104],"related":[105],"researchers":[119],"investigate":[123],"this":[124],"area":[125],"in":[126],"future.":[128]},"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":1}],"updated_date":"2026-11-08T12:12:28.789561","created_date":"2023-03-22T00:00:00"}
