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Is the Board of Directors’ Religion Related to Tax Avoidance? Empirical Evidence in South Korea

This study investigates the effect of directors’ religious diversity on tax avoidance of firms. The board of directors plays an important role in supervising the management of the corporation. As such, the religious diversity of the board may affect corporate decisions and their implementation by th...

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Détails bibliographiques
Auteurs principaux: Hyeong Tae Cho, Sung Man Yoon
Format: Artigo
Langue:Inglês
Publié: MDPI AG 2020-10-01
Collection:Religions
Sujets:
Accès en ligne:https://www.mdpi.com/2077-1444/11/10/526
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