Alkurdi, Amneh; Mardini, Ghassan H. - In: Journal of Financial Reporting and Accounting 18 (2020) 4, pp. 795-812
Purpose: Adopting agency theory, the purpose of this study is to explore the impact of ownership structure and board of directors’ composition on the extent of tax avoidance strategies. Design/methodology/approach: The sample included all of the Jordanian first market companies listed on the...