Yahaya, Mohammed Baba; Oon, Elaine Yen Nee; Jusoh, Ruzita - In: Finance a úvěr-Czech Journal of Economics and Finance 74 (2024) 1, pp. 73-104
This paper examines the influence of CEO duality on bank tax avoidance and whether the board-level risk committee moderates the relationship. Moreover, we examine whether two risk committees’ characteristics (size and meeting frequency) moderate the CEO duality-bank tax avoidance relationship....