SStudyAcademic Library

Dashboard Shelves Open access My library Review

Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated

The impact of corporate governance on corporate tax avoidance—A literature review · Study

ArticleShelves

ArticleThe impact of corporate governance on corporate tax avoidance—A literature review

Jost Kovermann2019

OA

Articlegreen2019

The impact of corporate governance on corporate tax avoidance—A literature review

Jost Kovermann · Patrick Velte

410 citations·0/0 files stored·Journal of International Accounting Auditing and Taxation

No readable copy stored yet — this record is metadata only.

Corporate Taxation and Avoidance Corporate Finance and Governance Taxation and Legal Issues

Abstract

No abstract was published for this record.

Citations in this library

Stored only when both papers are in the corpus — 410 citations exist upstream.

References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure 2010Strategic management a stakeholder approach 1983Separation of Ownership and Control 1997A Survey of Corporate Governance 1989Agency Theory: An Assessment and Review 1999Corporate Ownership Around the World 1980Agency Problems and the Theory of the Firm 1997Legal Determinants of External Finance

Cited by

2022Board of directors’ attributes and corporate outcomes: A systematic literature review and future research agenda 2020The impact of ownership structure and the board of directors’ composition on tax avoidance strategies: empirical evidence from Jordan 2021Cultural Diversity and Corporate Tax Avoidance: Evidence from Chinese Private Enterprises 2021The impact of ownership structure on corporate tax avoidance with corporate social responsibility as mediating variable 2023The moderating effect of women directors on the relationship between corporate social responsibility and corporate tax avoidance? Evidence from Malaysia 2020The effect of auditor characteristics on tax avoidance of Iranian companies 2023Corporate tax avoidance: a systematic literature review and future research directions 2023Environmental protection tax and firms’ ESG investment: Evidence from China

Details

Year2019

Typearticle

Published2019-08-13

VenueJournal of International Accounting Auditing and Taxation

ISSN-L1061-9518

Languageen

Citations410

Files0 public / 0

ShelfCorporate Taxation and Avoidance

Identifiers

doi10.1016/j.intaccaudtax.2019.100270

openalex_workW2967936587

Links

Imported from OpenAlex (CC0) — nothing here is generated.