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The relation between product market competition and corporate tax avoidance : evidence from Korea
Shin, Ilhang; Park, Sorah - In: Investment management and financial innovations 16 (2019) 2, pp. 313-325
Persistent link: https://www.econbiz.de/10012122288
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Firm risk and tax avoidance in Vietnam : do good board characteristics interfere effectively?
Tran Trung Kien; Minh Tuan Truong; Kim Tu Bui - In: Risks : open access journal 11 (2023) 2, pp. 1-17
This paper investigates the role of board characteristics in the relationship between tax avoidance behavior and corporate risk tolerance to elucidate the importance of corporate governance mechanisms. The applied methodology is System-GMM for 334 listed corporations in Vietnam from 2008 to 2020...
Persistent link: https://www.econbiz.de/10014245124
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Does board of commissioners independence still relevant in tax avoidance monitoring?
Alhady, Imam; Arieftiara, Dianwicaksih; Lastiningsih, … - 2021
Persistent link: https://www.econbiz.de/10012621607
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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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Board characteristics and the level of compliance with IAS 1 in Bahrain
Al-Sartawi, Abdalmuttaleb M. A. Musleh; Alrawahi, Fatema; … - In: International journal of managerial and financial accounting 9 (2017) 4, pp. 303-321
Persistent link: https://www.econbiz.de/10011847025
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Are outside directors on the small and medium-sized enterprise board always beneficial? : disclosure of firm-specific information in board-management relations as the missing mecha...
Uhlaner, Lorraine M.; De Massis, Alfredo; Jorissen, Ann; … - In: Human relations : towards the integration of the social … 74 (2021) 11, pp. 1781-1819
Persistent link: https://www.econbiz.de/10012626422
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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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Debt, information asymmetry and bankers on board
Matos, João Amaro de; Mergulhão, João - In: The journal of network theory in finance 4 (2018) 1, pp. 39-63
Persistent link: https://www.econbiz.de/10011879073
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Under the microscope : an experimental look at board transparency and director monitoring behavior
Li, Weiwen; Krause, Ryan; Qin, Xin; Zhang, Junsheng; … - In: Strategic management journal 39 (2018) 4, pp. 1216-1236
Persistent link: https://www.econbiz.de/10011973542
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The role of corporate governance in managing small income in Indonesian state-owned enterprise
Nurhayati, Puji; Hatmawan, Aglis Andhita - In: Financial studies 25 (2021) 1, pp. 78-94
Earnings management is a behaviour that is difficult to avoid because of the impact of accruals in preparing financial statements. Earnings management occurs due to information asymmetry in a company. One way to prevent information asymmetry from occurringso as to reduce earnings management is...
Persistent link: https://www.econbiz.de/10012664505