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The Impact of Governance Mechanisms on Tax Aggressiveness: Empirical Evidence from Tunisian Context
16 references·16 citing·41 second hopsampled
The Impact of Governance Mechanisms on Tax Aggressiveness: Empirical Evidence from Tunisian Context (2015)The Impact of Governance Mechanisms on Ta…Corporate social responsibility and tax aggressiveness: An empirical analysis (2011)Corporate social responsibili…Do corporate governance characteristics influence tax management? (2010)Do corporate governance chara…Women in the boardroom and their impact on governance and performance☆ (2009)Women in the boardroom and th…Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting (2009)Tax Reporting Aggressiveness …Gender Differences in Preferences (2009)Gender Differences in Prefere…Women in the Boardroom and Their Impact on Governance and Performance (2008)Women in the Boardroom and Th…What does tax aggressiveness signal? Evidence from stock price reactions to news about tax shelter involvement (2008)What does tax aggressiveness …Long-Run Corporate Tax Avoidance (2008)Long-Run Corporate Tax Avoida…Are Family Firms More Tax Aggressive Than Non-Family Firms? (2007)Are Family Firms More Tax Agg…Public policy, political connections, and effective tax rates: Longitudinal evidence from Malaysia (2006)Public policy, political conn…Corporate tax avoidance and high-powered incentives (2005)Corporate tax avoidance and h…Corporate Tax Avoidance and High Powered Incentives (2004)Corporate Tax Avoidance and H…The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1999)The Modern Industrial Revolut…The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)The Modern Industrial Revolut…The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)The Modern Industrial Revolut…Taxes and firm size (1983)Taxes and firm sizeThe interactive impact of tax avoidance and tax risk on the firm value: new evidence in the Tunisian context (2023)The interactive impact of tax…The effect of ownership structure on tax avoidance with audit quality as a moderating variable: evidence from the ailing economics (2023)The effect of ownership struc…Financial attributes and corporate tax planning of listed manufacturing firms in Nigeria: moderating role of real earnings management (2023)Financial attributes and corp…The impact of internal and external corporate governance mechanisms on tax aggressiveness: evidence from Tunisia (2022)The impact of internal and ex…Impact of internal governance mechanisms on tax aggressiveness: evidence from French firms listed on the CAC 40 (2022)Impact of internal governance…Accounting Information Quality, Tax Avoidance and Companies' Performance: the Moderate Role of Political Connection (2022)Accounting Information Qualit…The Effect of Corporate Social Responsibility, Firm Size, and Leverage on Tax Aggressiveness: An Empirical Evidence (2021)The Effect of Corporate Socia…The effect of audit fees, audit quality and board ownership on tax aggressiveness: evidence from Thailand (2021)The effect of audit fees, aud…Do women on corporate boardrooms have an impact on tax avoidance? The mediating role of corporate social responsibility (2021)Do women on corporate boardro…Tax evasion, firm’s value and governance: evidence from Tunisian Stock Exchange (2020)Tax evasion, firm’s value and…Pengaruh agresivitas pajak terhadap nilai perusahaan: Efek moderasi transparansi dan kepemilikan institusional (2020)Pengaruh agresivitas pajak te…Impact of Company Characteristics on Aggressive Tax Avoidance in Nigerian Listed Insurance Companies (2020)Impact of Company Characteris…Board's characteristics, ownership's nature and corporate tax aggressiveness: new evidence from the Tunisian context (2020)Board's characteristics, owne…CORPORATE TAX AVOIDANCE: REVIEW OF MEASURES AND PROSPECTS (2019)CORPORATE TAX AVOIDANCE: REVI…Equity ownership structure and corporate tax aggressiveness: the Nigerian context (2018)Equity ownership structure an…Do women on management board increase fair value relevance? (2017)Do women on management board …Risk, Return, and Equilibrium: Empirical Tests (1973)Positive Accounting Theory (1985)A review of tax research (2010)Corporate tax avoidance and stock price crash risk: Firm-level analysis (2011)The Bind that Ties: Socioemotional Wealth Preservation in Family Firms (2011)The Competitive Advantage of Nations (1990)Motivational synergy: Toward new conceptualizations of intrinsic and extrinsic motivation in the workplace (1993)Agency costs of free cash flow, corporate finance, and takeovers (1996)Capitalism, Socialism and Democracy (1997)Finance and Growth: Theory and Evidence (2004)The Changing of the Boards: The Impact on Firm Valuation of Mandated Female Board Representation (2011)Men and Women of the Corporation (1978)Men and Women of the Corporation. 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(2007)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Performance Pay and Top-Management Incentives (1990)Higher market valuation of companies with a small board of directors (1996)A Survey of Corporate Governance (1997)Corporate governance, chief executive officer compensation, and firm performance (1999)Earnings Management During Import Relief Investigations (1991)Detecting Earnings Management. (1995)Performance matched discretionary accrual measures (2005)An Examination of Corporate Tax Shelter Participants (2009)Corporate governance, incentives, and tax avoidance (2015)Boys will be Boys: Gender, Overconfidence, and Common Stock Investment (2001)The Gender and Ethnic Diversity of US Boards and Board Committees and Firm Financial Performance (2010)Does board gender diversity improve the informativeness of stock prices? (2011)Women on Boards and Firm Financial Performance: A Meta-Analysis (2014)Management ownership and market valuation (1988)Errors in Estimating Accruals: Implications for Empirical Research (2002)Outside directors and CEO turnover (1988)The Theory of Capital Structure (1991)Institutional Logics and the Historical Contingency of Power in Organizations: Executive Succession in the Higher Education Publishing Industry, 1958– 1990 (1999)Information Technology, Workplace Organization, and the Demand for Skilled Labor: Firm-Level Evidence (2002)
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References

  • 1993The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems8,544 cited
  • 2009Gender Differences in Preferences5,780 cited
  • 2009Women in the boardroom and their impact on governance and performance☆5,744 cited
  • 2005Corporate tax avoidance and high-powered incentives2,187 cited
  • 2008Long-Run Corporate Tax Avoidance2,133 cited
  • 2007Are Family Firms More Tax Aggressive Than Non-Family Firms?2,060 cited
  • 1993The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems1,666 cited
  • 1999The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems1,659 cited
  • 2009Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting1,533 cited
  • 2008Women in the Boardroom and Their Impact on Governance and Performance1,202 cited
  • 2008What does tax aggressiveness signal? Evidence from stock price reactions to news about tax shelter involvement1,111 cited
  • 1983Taxes and firm size881 cited
  • 2011Corporate social responsibility and tax aggressiveness: An empirical analysis781 cited
  • 2010Do corporate governance characteristics influence tax management?612 cited
  • 2006Public policy, political connections, and effective tax rates: Longitudinal evidence from Malaysia

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596 cited
  • 2004Corporate Tax Avoidance and High Powered Incentives538 cited
  • Cited by

    • 2020Board's characteristics, ownership's nature and corporate tax aggressiveness: new evidence from the Tunisian context77 cited
    • 2021Do women on corporate boardrooms have an impact on tax avoidance? The mediating role of corporate social responsibility47 cited
    • 2022The impact of internal and external corporate governance mechanisms on tax aggressiveness: evidence from Tunisia43 cited
    • 2021The effect of audit fees, audit quality and board ownership on tax aggressiveness: evidence from Thailand40 cited
    • 2018Equity ownership structure and corporate tax aggressiveness: the Nigerian context34 cited
    • 2020Impact of Company Characteristics on Aggressive Tax Avoidance in Nigerian Listed Insurance Companies34 cited
    • 2023The interactive impact of tax avoidance and tax risk on the firm value: new evidence in the Tunisian context33 cited
    • 2020Tax evasion, firm’s value and governance: evidence from Tunisian Stock Exchange30 cited
    • 2023The effect of ownership structure on tax avoidance with audit quality as a moderating variable: evidence from the ailing economics29 cited
    • 2023Financial attributes and corporate tax planning of listed manufacturing firms in Nigeria: moderating role of real earnings management25 cited
    • 2019CORPORATE TAX AVOIDANCE: REVIEW OF MEASURES AND PROSPECTS24 cited
    • 2022Impact of internal governance mechanisms on tax aggressiveness: evidence from French firms listed on the CAC 4022 cited
    • 2020Pengaruh agresivitas pajak terhadap nilai perusahaan: Efek moderasi transparansi dan kepemilikan institusional21 cited
    • 2021The Effect of Corporate Social Responsibility, Firm Size, and Leverage on Tax Aggressiveness: An Empirical Evidence21 cited
    • 2022Accounting Information Quality, Tax Avoidance and Companies' Performance: the Moderate Role of Political Connection21 cited
    • 2017Do women on management board increase fair value relevance?20 cited