The impact of board of director oversight characteristics on corporate tax aggressiveness: An empirical analysis
By Gordon Richardson, Grantley Taylor, Roman Lanis. 2013
301 citations recorded by the source corpus.
Subfields: Accounting, Economics and Econometrics
View Paper: https://www.semanticscholar.org/paper/8b838a91ec766cc212a6b43343842ffbd9a42521
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In Accounting
- Roman Lanis
- Gordon Richardson
- Grantley Taylor
- Tarek Abdelfattah
- Issam Laguir
- Raffaele Staglianò
- Jamal Elbaz
- Antonio Martínez-Arias
In Economics and Econometrics
- Gordon Richardson
- Roman Lanis
- Grantley Taylor
- Tarek Abdelfattah
- Issam Laguir
- Raffaele Staglianò
- Jamal Elbaz
- Antonio Martínez-Arias
Citations in the corpus
- Determinants of transfer pricing aggressiveness: empirical evidence from Australian firms (2013, background): “Finally, THAV is measured as a dummy variable of 1 if the firm has at least one subsidiary company incorporated in an OECD (2006) listed tax haven,(13) otherwise 0 (Desai et al., 2006; Dharmapala and Hines, 2009; Richardson et al., 2013).”