... to reduce their effective tax rate (Ardyansah, 2014). Female directors Tax avoidance Firms characteristics Emerging economy G34 M14 Firms could benefit by having more debt in capital structure because their tax obligations to the government were reduced (Abdullah, 2020 ; Pajriansyah...

... Sin-Huei Ng can be contacted at: sinhuei.ng@newinti.edu.my © 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...