Corporate tax aggressiveness: evidence unresolved agency problem captured by theory agency type 3
نویسندگان
چکیده
This study examines corporate tax aggressiveness captured by agency problem type 3. The results show that there are negative relations between governance and aggressiveness. findings provide evidence of conflicts companies authorities. A mechanism can improve the quality financial reporting. result also illustrates how affects actions at various levels using regression quantile analysis. It is believed with high will make in company to be more effective.
منابع مشابه
agency theory in the corporate governance
the emergence and unprecedented growth of joint stock companies is undoubtedly one of the most significant economic developments.one of the outcomes of this development is the separation of ownership and control of the companies. such separation make it possible for the managers of the companies to make dicisions to serve their interes at the expense of the companies shareholders .this conflict...
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ژورنال
عنوان ژورنال: Cogent Business & Management
سال: 2023
ISSN: ['2331-1975']
DOI: https://doi.org/10.1080/23311975.2023.2218685