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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| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Taylor & Francis Group
2025-12-01
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| Series: | Cogent Business & Management |
| Subjects: | |
| Online Access: | https://www.tandfonline.com/doi/10.1080/23311975.2024.2448277 |
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