The role of shareholders in controlling tax avoidance: evidence from ASEAN countries
Author:
Publisher
Springer Science and Business Media LLC
Subject
Strategy and Management,Economics and Econometrics,Finance,Accounting,Business and International Management
Link
https://link.springer.com/content/pdf/10.1057/s41310-023-00205-4.pdf
Reference62 articles.
1. Aldamen, H., K. Duncan, S. Kelly, and R. McNamara. 2020. Corporate governance and family firm performance during the global financial crisis. Accounting and Finance. https://doi.org/10.1111/acfi.12508.
2. Armstrong, C.S., J.L. Blouin, A.D. Jagolinzer, and D.F. Larcker. 2015. Corporate governance, incentives, and tax avoidance. Journal of Accounting and Economics. https://doi.org/10.1016/j.jacceco.2015.02.003.
3. Attig, N., S. El Ghoul, and O. Guedhami. 2009. Do multiple large shareholders play a corporate governance role? Evidence from east Asia. Journal of Financial Research. https://doi.org/10.1111/j.1475-6803.2009.01255.x.
4. Atwood, T.J., M.S. Drake, J.N. Myers, and L.A. Myers. 2012. Home country tax system characteristics and corporate tax avoidance: International evidence. Accounting Review. https://doi.org/10.2308/accr-50222.
5. Balakrishnan, K., J.L. Blouin, and W.R. Guay. 2019. Tax aggressiveness and corporate transparency. Accounting Review. https://doi.org/10.2308/accr-52130.
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