Alshabibi, Badar; Pria, Shanmuga; Hussainey, Khaled - In: Administrative Sciences : open access journal 12 (2022) 3, pp. 1-12
We examine the impact of nationality diversity in corporate boards on tax avoidance by assessing whether foreign directors play monitoring or advisory roles. We use a sample of 1049 firm-year observations from companies listed on the Muscat Stock Exchange between 2009 and 2019. We find that...