Family Ownership, Corporate Governance Quality and Tax Avoidance: Evidence from an Emerging Market—The Case of Jordan

Mohammad Issa Almaharmeh · Ali A. Shehadeh · Hani Alkayed · Mohammad Suleiman Aladwan · Majd Munir Iskandrani

27 citations0/0 files storedJournal of risk and financial management

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Corporate Taxation and Avoidance Corporate Finance and Governance Family Business Performance and Succession

Abstract

This study examines the impact of family ownership on tax avoidance decisions. This study further investigates the effects of corporate governance quality on the relationship between family ownership and tax avoidance. We construct a sample of non-financial firms listed on the ASE for the period 2015–2021. The results demonstrate that family-owned firms have high levels of tax avoidance. This result supports the private-benefit expropriation hypothesis. Regarding the mediating effect of corporate governance variables, the results suggest that large audit committees and audit committees that meet more frequently curb attempts by family owners to avoid paying tax.

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References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure 1999Corporate Ownership Around the World 1986Large Shareholders and Corporate Control 2003Founding‐Family Ownership and Firm Performance: Evidence from the S&P 500 2002Audit committee, board of director characteristics, and earnings management 2010A review of tax research 2003Earnings management and corporate governance: the role of the board and the audit committee 2000Agency Costs and Ownership Structure

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