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Faktor Yang Mempengaruhi Tax Aggressiveness: Bagaimana Pengaruh Board Gender Diversity?
16 references·0 citing·45 second hop
Faktor Yang Mempengaruhi Tax Aggressiveness: Bagaimana Pengaruh Board Gender Diversity? (2022)Faktor Yang Mempengaruhi Tax Aggressivene…Tax avoidance: do board gender diversity and sustainability performance make a difference? (2020)Tax avoidance: do board gende…Do women in board represent less corporate tax avoidance? A moderation analysis (2020)Do women in board represent l…Demographic characteristics of the board of directors’ structure and tax avoidance (2018)Demographic characteristics o…The Influence of Profitability, Leverage, Firm Size and Capital Intensity Towards Tax Avoidance (2017)The Influence of Profitabilit…Political connections, corporate governance, and tax aggressiveness in Malaysia (2017)Political connections, corpor…Does family ownership reduce corporate tax avoidance? The moderating effect of audit quality (2017)Does family ownership reduce …Women on the board of directors and corporate tax aggressiveness in Australia (2016)Women on the board of directo…Relation between Auditor Quality and Tax Aggressiveness: Implications of Cross-Country Institutional Differences (2016)Relation between Auditor Qual…Do Industry-Specialist Auditors Influence Stock Price Crash Risk? (2014)Do Industry-Specialist Audito…The Effects of Board of Directors’ Characteristics on Tax Aggressiveness (2013)The Effects of Board of Direc…Demographic Diversity in the Board and Corporate Tax Planning in American Firms (2012)Demographic Diversity in the …Auditor Industry Specialism and Reporting Timeliness (2012)Auditor Industry Specialism a…Does board gender diversity improve the informativeness of stock prices? (2011)Does board gender diversity i…Auditor brand name reputations and industry specializations (1995)Auditor brand name reputation…Positive Accounting Theory: A Ten Year Perspective. (1990)Positive Accounting Theory: A…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…The Nature of the Firm (1937)Separation of Ownership and Control (1983)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)The conservatism principle and the asymmetric timeliness of earnings1 (1997)The economic implications of corporate financial reporting (2005)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)Risk, Return, and Equilibrium: Empirical Tests (1973)Common risk factors in the returns on stocks and bonds (1993)Do women directors improve firm performance in China? (2013)Board Diversity and Corporate Social Responsibility (2014)Board Gender Diversity and Corporate Response to Sustainability Initiatives: Evidence from the Carbon Disclosure Project (2015)Auditor size and audit quality (1981)Positive Accounting Theory (1985)The Role of Big 6 Auditors in the Credible Reporting of Accruals (1999)Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions (2002)Auditor Industry Specialization and Earnings Quality (2003)Large Shareholders and Corporate Control (1986)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Econometric Analysis of Cross Section and Panel Data (2001)The gender composition of corporate boards: A review and research agenda (2017)Are women greener? Corporate gender diversity and environmental violations (2018)Board gender diversity, quotas, and ESG disclosure: Global evidence (2023)Higher market valuation of companies with a small board of directors (1996)Effect of audit committee independence, board ethnicity and family ownership on earnings management in Malaysia (2019)The moderating effect of the board of directors on firm value and tax planning: Evidence from European listed firms (2019)The development of corporate governance literature in Malaysia: a systematic literature review and research agenda (2022)Corporate Ownership Around the World (1999)Does corporate social responsibility affect tax avoidance: Evidence from family firms (2019)Family businesses in the Arab Middle East: What do we know and where should we go? (2020)The impact of ownership structure and the board of directors’ composition on tax avoidance strategies: empirical evidence from Jordan (2020)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)The Pricing of Options and Corporate Liabilities (1973)Corporate financing and investment decisions when firms have information that investors do not have (1984)An Integrative Model Of Organizational Trust (1995)Law and Finance (1998)Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2006)Cross-Country Evidence on the Role of Independent Media in Constraining Corporate Tax Aggressiveness (2016)The Wealth Defence Industry: A Large-scale Study on Accountancy Firms as Profit Shifting Facilitators (2020)Asymptotic Confidence Intervals for Indirect Effects in Structural Equation Models (1982)Retail investor attention and stock price crash risk: Evidence from China (2019)Brand Capital and Stock Price Crash Risk (2021)Does corporate eco-innovation affect stock price crash risk? (2021)The Effect of Leverage, Capital Intensity and Deferred Tax Expense on Tax Avoidance (2020)Do women on corporate boardrooms have an impact on tax avoidance? The mediating role of corporate social responsibility (2021)The impact of ownership structure on corporate tax avoidance with corporate social responsibility as mediating variable (2021)
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1990Positive Accounting Theory: A Ten Year Perspective.2,388 cited
  • 2011Does board gender diversity improve the informativeness of stock prices?1,633 cited
  • 1995Auditor brand name reputations and industry specializations1,482 cited
  • 2017Does family ownership reduce corporate tax avoidance? The moderating effect of audit quality251 cited
  • 2014Do Industry-Specialist Auditors Influence Stock Price Crash Risk?180 cited
  • 2016Relation between Auditor Quality and Tax Aggressiveness: Implications of Cross-Country Institutional Differences167 cited
  • 2017Political connections, corporate governance, and tax aggressiveness in Malaysia160 cited
  • 2016Women on the board of directors and corporate tax aggressiveness in Australia151 cited
  • 2017The Influence of Profitability, Leverage, Firm Size and Capital Intensity Towards Tax Avoidance146 cited
  • 2020Tax avoidance: do board gender diversity and sustainability performance make a difference?145 cited
  • 2018Demographic characteristics of the board of directors’ structure and tax avoidance122 cited
  • 2013The Effects of Board of Directors’ Characteristics on Tax Aggressiveness87 cited
  • 2020Do women in board represent less corporate tax avoidance? A moderation analysis

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76 cited
  • 2012Demographic Diversity in the Board and Corporate Tax Planning in American Firms46 cited
  • 2012Auditor Industry Specialism and Reporting Timeliness44 cited
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