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 …) moderate the CEO duality-bank tax avoidance relationship. Based on 1540 bank-year observations of 152 unique banks across 32 … countries from 2011 to 2021, we find that CEO duality positively relates to bank tax avoidance. More importantly, we find that …