Corporate tax avoidance and firm performance: the moderating role of ownership concentration and board independence

Corporate tax avoidance is planning strategies to use tax law and accounting standards to reduce the amount of tax payable to government and that is expected to improve firm performance. Nevertheless, agency theory explains the opportunistic behavior of manager who can reduce the tax obligation by u...

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Үндсэн зохиолчид:	Muhammad Shaukat Malik, Muhammad Irfan, Samavia Munir
Формат:	Artigo
Хэл сонгох:	Inglês
Хэвлэсэн:	Taylor & Francis Group 2025-12-01
Цуврал:	Cogent Business & Management
Нөхцлүүд:	Corporate tax avoidance firm performance ownership concentration board independence SAARC countries Sociology & Social Policy
Онлайн хандалт:	https://www.tandfonline.com/doi/10.1080/23311975.2024.2448277
Шошгууд:	Шошго нэмэх Шошго байхгүй, Энэхүү баримтыг шошголох эхний хүн болох!