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...