Do Corporate Governance Characteristics Influence Tax Management

By Kristina Minnick, Tracy J. Noga. 2010

629 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/1e46bac061c782486a845f0bbe991147d135048e

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Citations in the corpus

The Effect of Board Capital and CEO Power on Corporate Social Responsibility Disclosures (2016, background): “In practice, in addition to directors, CEOs are also responsible for the allocation of resources and making strategic decisions (Minnick and Noga 2010).”
Corporate Political Connections and Tax Aggressiveness (2013, neutral): “Rego and Wilson (2012) find that managers’ risk-taking incentives are associated with greater tax aggressiveness.”
Outside Directors, Corporate Social Responsibility Performance, and Corporate Tax Aggressiveness: An Empirical Analysis (2016, background): “Minnick and Noga (2010) was the first study to investigate the impact of outside directors on tax aggressiveness.”
Governance and Taxes: Evidence from Regression Discontinuity (2016, neutral): “Mullins (2014) provides evidence that other blockholders, including insiders and outsiders, are not displaced by these new institutional owners, which implies that retail investors, the group least likely to exert monitoring effort in governance, are the displaced shareholders.”
Corporate Governance, Incentives, and Tax Avoidance (2015, background): “Minnick and Noga (2010) investigate whether several measures of corporate governance are associated with a variety of proxies intended to capture firms’ level of tax avoidance, but find little evidence of a link.”
Tax aggressiveness in private family firms: An agency perspective (2014, background): “Moreover, previous studies only investigate the direct effect of board monitoring on tax aggressive behaviour (e.g. Lanis & Richardson, 2011; Minnick & Noga, 2010).”
The Impact of Corruption on Firm Tax Compliance in Transition Economies: Whom Do You Trust? (2013, background): “7 The BEEPS Questionnaire did not include firms with more than 10,000 full-time employees. corporate governance attributes (e.g., Minnick and Noga, 2010), we include a measure for whether the firms’ financial statements are checked or certified by an external auditor, AUDIT.”
Does Corporate Social Responsibility Affect Corporate Tax Aggressiveness (2015, result): “Nevertheless, the results are similar to those of Huseynov and Klamm (2012) and Minnick and Noga (2010) who found no significant relationship between LEV and TAG in their studies.”