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The Influence of Board Attributes on Tax Avoidance and Firm’s Performance

The latest research on tax avoidance indicates that the number of female directors on a board increases the accounting accuracy and company performance by decreasing tax avoidance. The empirical research illustrates that women’s higher risk aversion and more conservative characteristics are key for...

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Principais autores: Muhammad Asif, Muhammad Akram Naseem, Rana Tanveer Hussain, Faisal Qadeer, Muhammad Ishfaq Ahmad
Format: Artigo
Sprog:Inglês
Udgivet: MDPI AG 2026-04-01
Serier:International Journal of Financial Studies
Fag:
board diversity
gender
tax avoidance
sustainability
organizational performance
Online adgang:https://www.mdpi.com/2227-7072/14/5/104
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