Results 321 to 330 of about 939,340 (330)
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Nexus between profitability, firm size and leverage and tax avoidance: evidence from an emerging economy

Asian Review of Accounting
PurposeThis study examines the impact of profitability, firm size and leverage on corporate tax avoidance in Bangladesh, an emerging South Asian economy.Design/methodology/approachA balanced panel data of 62 firms from Dhaka and Chittagong stock ...
Md. Shamim Hossain   +4 more
semanticscholar   +1 more source

Tax avoidance in family firms: a literature review

Journal of Financial Crime, 2022
Purpose This paper aims to review the empirical literature dealing with the association between family firms and tax avoidance. Design/methodology/approach Empirical papers are collected based on electronic searches in several editorial sources (e.g ...
Imen Khelil, Hichem Khlif
semanticscholar   +1 more source

Earnings Management, Leverage, Good Corporate Governance, And Tax Avoidance

Jurnal Ilmiah Akuntansi Kesatuan
The purpose of this research is to analyze the influence of earnings management, leverage and good corporate governance against tax avoidance. The sample used in this research is raw materials sector companies listed on the Indonesia Stock Exchange (IDX)
Sintiati Indriani, A. Ramli
semanticscholar   +1 more source

The effect of business ethics and governance score on tax avoidance: a European perspective

International Journal of Ethics and Systems, 2022
Purpose The purpose of this study is to examine the effect of business ethics and governance score on tax avoidance. Design/methodology/approach The sample used consists of 432 European companies belonging to the STOXX600 index during the period ...
Lassaad Abdelmoula   +2 more
semanticscholar   +1 more source

Can Shari’ah supervisory board and Islamic bank characteristics reduce tax avoidance? Evidence in Indonesia and Malaysia

Journal of Financial Crime, 2022
Purpose This study aims to shed light on Shari’ah supervisory boards (SSBs) and the possibilities of Islamic banks to reduce the tax avoidance. Performance and Shari’ah compliance have been extensively studied; however, tax avoidance remains a challenge.
Muhammad Taufik
semanticscholar   +1 more source

Board Chairs’ Early-Life Experience and Tax Avoidance

Journal of Business Ethics, 2023
Yukun Pan   +3 more
semanticscholar   +1 more source

Corporate site visit and tax avoidance: The effects of monitoring and tax knowledge dissemination

Journal of Corporate Finance, 2023
Yingwen Guo, Jingjing Li, Bingxuan Lin
semanticscholar   +1 more source

Do Natural Disasters Affect Corporate Tax Avoidance? The Case of Drought

Journal of Business Ethics, 2022
Christofer Adrian   +4 more
semanticscholar   +1 more source

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