Listar por tema "tax avoidance"
Mostrando ítems 1-2 de 2
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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 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). ...
