The Impact of Tax Avoidance on Earnings Management: The Moderating Role of Board Governance Characteristics

The study aims to investigate the impact of tax avoidance (TA) on earnings management practices (EM). The current research also investigates the moderating role of board governance characteristics on this relationship in the Egyptian context. The sample incorporates all the non-financial companies i...

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Bibliographic Details

Main Authors:	Abdullah Almulhim, Abdelmoneim Bahyeldin Mohamed Metwally
Format:	Artigo
Language:	Inglês
Published:	MDPI AG 2025-12-01
Series:	International Journal of Financial Studies
Subjects:	tax avoidance earnings management gender diversity board governance emerging economy Egypt
Online Access:	https://www.mdpi.com/2227-7072/13/4/225
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