... directors Tax avoidance Firms characteristics Emerging economy G34 M14 Another study by Lanis et al. (2017) found a negative and statistically significant connection between female board representation and tax aggression in USA firms. Their findings held when compared to additional...

... Emerald Group Publishing Limited 2015 Corporate governance Business administration G30 G32 G34 G38 A controlling shareholder is referred to as the largest shareholder who has the capacity to influence the policies and course of action of the corporation. It is reported that up to two...