Halioui, Khamoussi; Neifar, Souhir; Ben Abdelaziz, Fouad - In: Review of Accounting and Finance 15 (2016) 4, pp. 445-462
Purpose The purpose of this paper is to examine the effect of corporate governance structure and CEO compensation on the level of tax aggressiveness. Design/methodology/approach This work analyzes a sample of 471 observations of 100 companies listed on the NASDAQ 100 for the period 2008-2012. It...
