Corporate tax avoidance and the upper echelon effect: Evidence from segment disclosure choices
Background: The determinants of corporate tax avoidance are still not adequately understood, which necessitates an investigation of the influence of the upper-echelon effect as a determinant of corporate tax avoidance. Aim: To better understand the dynamics involved in the decision-making processes...
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| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
AOSIS
2025-05-01
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| Series: | South African Journal of Economic and Management Sciences |
| Subjects: | |
| Online Access: | https://sajems.org/index.php/sajems/article/view/5965 |
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