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Ownership structures, executive compensation and tax aggressiveness in Indonesia mining and plantation companies : the moderating effect of audit quality
Kartadjumena, Eriana; Nuryaman, Nuryaman - In: International journal of economics and financial issues … 14 (2024) 3, pp. 23-32
Persistent link: https://www.econbiz.de/10014584134
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Do foreign ownership, executive incentives, corporate social responsibility activity and audit quality affect corporate tax avoidance?
Putri, Vidiyanna Rizal; Nor Balkish Zakaria; Said, Jamaliah - In: Indian journal of corporate governance 16 (2023) 2, pp. 218-239
Persistent link: https://www.econbiz.de/10014635226
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Internal auditors' roles : from watchdogs to helpers and protectors of the top manager
Roussy, Mélanie - In: Critical perspectives on accounting : an international … 24 (2013) 7/8, pp. 550-571
Persistent link: https://www.econbiz.de/10010226023
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Does executive compensation reflect equity risk incentives and corporate tax avoidance? : a Japanese perspective
Ohnuma, Hiroshi - In: Corporate ownership & control : international … 11 (2013/14) 2, pp. 60-71
Persistent link: https://www.econbiz.de/10011337795
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A theory of tax avoidance : managerial incentives for tax planning in a multi-task principal-agent model
Ewert, Ralf; Niemann, Rainer - 2014
We derive determinants of tax avoidance by means of a multi-task principal-agent model. We extend prevailing models by integrating both corporate and individual income taxation as well as by including tax planning effort in the agent’s action portfolio. Our model shows novel and apparently...
Persistent link: https://www.econbiz.de/10010367166
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Overconfident CEOs, decentralisation, and tax aggressiveness : evidence from Japan
Ishiguro, Takehide; Yamada, Akihiro - In: International journal of economics and accounting : IJEA 10 (2021) 2, pp. 181-203
Persistent link: https://www.econbiz.de/10012597815
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Director and officer liability and corporate tax avoidance
Khan, Sarfraz; Park, Sung-Jin; Veliotis, Stanley; Wald, … - In: Journal of business finance & accounting : JBFA 50 (2023) 7/8, pp. 1338-1371
Persistent link: https://www.econbiz.de/10014362778
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The moderating effect of audit quality on CEO compensation and tax avoidance : evidence from Tunisian context
Jihene, Ferchichi; Moez, Dabboussi - In: International journal of economics and financial issues … 9 (2019) 1, pp. 131-139
Persistent link: https://www.econbiz.de/10012149129
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Equity compensation and tax avoidance : disentangling managerial incentives from tax benefits and reexamining the effect of shareholder rights
Seidman, Jeri; Stomberg, Bridget - In: The journal of the American Taxation Association : a … 39 (2017) 2, pp. 21-41
Persistent link: https://www.econbiz.de/10011881180
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Do more masculine-faced CEOs reflect more tax avoidance? : evidence from Indonesia
Harymawan, Iman; Anridho, Nadia; Minanurohman, Adib; … - In: Cogent business & management 10 (2023) 1, pp. 1-18
The present paper provides new empirical evidence on the relationship between CEO facial masculinity and tax avoidance. We use data from non-financial companies listed on the Indonesia Stock Exchange during the period 2010-2019. The findings suggest that the CEO facial masculinity is positively...
Persistent link: https://www.econbiz.de/10014466453