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Unveiling new benefits of auditing in private firms: the impact of a high-reputation auditor on tax aggressiveness when ownership is concentrated
Kisser, Michael; Langli, John C.; Willekens, Marleen - 2022
Persistent link: https://www.econbiz.de/10014422429
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Agent or structure for principal-principal conflicts? : audit firm versus foreign ownership in the Asian context
Yoo, Teayoung; Koh, Yunsung - In: Asian business & management 13 (2014) 4, pp. 309-332
Persistent link: https://www.econbiz.de/10010412133
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Tax avoidance and the auditor's opinion : the role of uncertainty and government ownership : evidence from the stock market of Iran
Taherinia, Masoud; Abdi, Mohammad; Dormishi, Marziyeh - In: Australasian accounting business and finance journal : AABF 16 (2022) 3, pp. 73-94
Persistent link: https://www.econbiz.de/10013503407
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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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Determinants of related party transactions in Jordan : financial and governance factors
Abdullatif, Modar; Alhadab, Mohammad; Mansour, Israa - In: Australasian accounting business and finance journal : AABF 13 (2019) 1, pp. 44-75
Persistent link: https://www.econbiz.de/10012027609
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Do audit committees reduce the agency costs of ownership structure?
Cai, Charlie X.; Hillier, David; Tian, Gaoliang; Wu, Qinghua - In: Pacific-Basin finance journal 35 (2015) 1, pp. 225-240
Persistent link: https://www.econbiz.de/10011538246
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Multiple large shareholders, identity, and corporate tax avoidance
Huyghebaert, Nancy; Kang, Shaoqing; Wang, Lihong; Wu, … - In: Management and organization review : MOR ; the official … 20 (2024) 2, pp. 235-264
Persistent link: https://www.econbiz.de/10015055099
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The effect of institutional ownership on listed companies' tax avoidance strategies
Jiang, Yunyun; Zheng, Haitao; Wang, Ran - In: Applied economics 53 (2021) 8, pp. 880-896
Persistent link: https://www.econbiz.de/10012425439
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Multiple large shareholders, investment efficiency and corporate tax avoidance : evidence from China
Yu, Xiaohong; Chen, Maonan; Ye, Yujun - In: Prague economic papers : a bimonthly journal of … 33 (2024) 1, pp. 103-136
This study assesses the relationship between the ownership structure and corporate tax avoidance based on annual financial data of Chinese A-share listed firms during 2010-2020. Firstly, the empirical results demonstrate that when a listed firm has multiple large shareholders (MLS), these...
Persistent link: https://www.econbiz.de/10014516274