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Related party transactions and separation between control and direction in business groups : the Italian case
Di Carlo, Emiliano - In: Corporate governance : the international journal for … 14 (2014) 1, pp. 58-85
Persistent link: https://www.econbiz.de/10010252838
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Board independence and firm performance in China
Liu, Yu; Miletkov, Mihail K.; Wei, Zuobao; Yang, Tina - In: The journal of corporate finance : contracting, … 30 (2015), pp. 223-244
Persistent link: https://www.econbiz.de/10010505770
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Do independent directors restrain controlling shareholders' tunneling? : evidence from a natural experiment in China
Gong, Min; Wang, Yanan; Yang, Xiandong - In: Economic modelling 94 (2021), pp. 548-559
Persistent link: https://www.econbiz.de/10012695234
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Does political connection moderate women directors' effect on CSR disclosure? : evidence from Malaysia
Intan Maiza Abd. Rahman; Nurul Nazlia Jamil; Ku Nor … - In: Asian journal of accounting & governance 11 (2019), pp. 1-11
Persistent link: https://www.econbiz.de/10012007493
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Related party transactions and separation between control and direction in business groups: the Italian case
Di Carlo, Emiliano - In: Corporate Governance 14 (2014) 1, pp. 58-85
Purpose – Under IAS 24 a related party transaction (RPT) is a “transfer of resources, services or obligations between related parties, regardless of whether a price is charged” (IASB). The purpose of this paper is to consider the interest of the business group and the directing activity of...
Persistent link: https://www.econbiz.de/10014695372
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A comparison of corporate governance and tax avoidance of UK and Japanese firms
Salhi, Bassem; Jabr, Jabr Al; Jarboui, Anis - In: Comparative economic research : Central and Eastern Europe 23 (2020) 3, pp. 111-132
The present study was designed to determine the relationship between corporate governance and tax avoidance in an international setting. Financial and governance data sourced from the Datastream database for a sample of Japanese and UK firms between 2012 and 2017 are used. First, we examine the...
Persistent link: https://www.econbiz.de/10012419206
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An analysis of the board of directors network relations regarding determination of their tax policies planning
Taghizadeh, Reza; Rezaei, GholamReza; Maharluie, … - In: Iranian journal of finance 7 (2023) 2, pp. 48-67
Persistent link: https://www.econbiz.de/10014249514
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Females on the board of directors and corporate tax aggressiveness in Indonesia : an empirical analysis
Herawati, Nurul; Rahmawati; Indudewi, Dian; Wardani, … - In: International journal of governance and financial … 1 (2021) 2, pp. 105-119
Persistent link: https://www.econbiz.de/10012598678
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Women on the board of directors and corporate tax aggressiveness in Australia : an empirical analysis
Richardson, Grant; Taylor, Grantley; Lanis, Roman - In: Accounting research journal 29 (2016) 3, pp. 313-331
Persistent link: https://www.econbiz.de/10011552816
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The moderating role of board gender diversity between power-based corporate governance and tax aggressiveness
Yahya, Farzan; Manan, Abdul; Khan, Muhammad Wasim Jan; … - In: Economics and Business Letters : EBL 10 (2021) 2, pp. 140-147
Persistent link: https://www.econbiz.de/10012548094