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.

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ژورنال

عنوان ژورنال: Cogent Business & Management

سال: 2023

ISSN: ['2331-1975']

DOI: https://doi.org/10.1080/23311975.2023.2218685