Listar por tema "tax aggressiveness"
Mostrando ítems 1-3 de 3
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Does the gender composition of the board of directors have any effect on tax aggressiveness in western countries?
(Economics&Sociology, 2022)Women constitute more than half of the population, but they are still underrepresented in areas such as company boardrooms. This study analyses whether having an equal gender composition in a company's board of directors ... -
Family firm heterogeneity and tax aggressiveness: A quasi-experimental analysis of the impact of different family generations
(Middle Tennessee State University, 2021)This paper analyses tax aggressiveness in family firm generations. Moreover, taking into account the heterogeneity in family firms, we check whether the successive generations in control show different tax avoidance ... -
Family involvement and proactive tax management behaviour in private family SMEs
(International Journal of Entrepreneurial Behavior & Research, 2023)Purpose: This paper investigates whether board composition, a family chief executive officer (CEO) and the firm's managerial capabilities affect proactive tax management in family small and medium-sized enterprises (SMEs). ...
