To develop a comprehensive measurement index that captures a wide range of independent director characteristics that collectively reflect their overall resource provision capability in the context of Malaysian publicly-listed companies. A detailed content analysis of independent director-related...

Objective: The objective of the article is to empirically examine the effects of three resource categories based on the resource-based view - represented by firm size, top manager’s experience, and closeness to governments - on family firms tax aggressiveness in emerging countries. Research...