Abdelmoula, Lassaad; Chouaibi, Salim; Chouaibi, Jamel - In: International Journal of Ethics and Systems 38 (2022) 4, pp. 576-597
Purpose The purpose of this study is to examine the effect of business ethics and governance score on tax avoidance. Design/methodology/approach The sample used consists of 432 European companies belonging to the STOXX600 index during the period ranging from 2010 to 2019. The authors use the...