Board characteristics and tax avoidance: the moderating effect of ESG disclosure
This study examines the impact of board governance characteristics on tax avoidance (TA). Moreover, it also explores the moderating impact of environmental, social and governance index disclosure (ESGD) on this association. The research is based on a dataset of non-financial companies listed on the...
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| Main Authors: | , , , |
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| Format: | Artigo |
| Language: | Inglês |
| Published: |
Taylor & Francis Group
2025-12-01
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| Series: | Cogent Business & Management |
| Subjects: | |
| Online Access: | https://www.tandfonline.com/doi/10.1080/23311975.2025.2588063 |
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