... ; Armstrong et al., 2015) have analyzed TA within the agency theory context by virtue of the principal-agent relationship that exists between shareholders and managers. Indeed, a tax planning strategy is a risky practice and involves several major consequences for a company. First, it is likely...

... Publishing Limited 2024 Emerald Publishing Limited Licensed re-use rights only Efficiency of bank Board nationality diversity Female board members Resource dependence theory Agency theory MENA Recent years have seen a growing emphasis on the importance of board composition...