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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...
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the state nor for-profit organizations undertake. This raises the question of governance and accountability, which is …
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innovation diffusion theory to examine the relationship between internal governance mechanisms, particularly audit committee, and …The study examines the effect of internal governance mechanisms on the Internet Reporting of Strategic Information … (IRSI) in an emerging market economy, the United Arab Emirates (UAE) It relies on the agency theory and the innovation …
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