...Antonio Iazzi; Andrea Vacca; Michael Christofi; Ioanna Stylianou Purpose This study examines the non-linear relationship between tax aggressiveness (TA) and firm value, investigating the influence of corporate governance mechanisms on the level of TA held by a company. While prior research...

... archival data from 35 non-financial firms’ French firms listed on the CAC 40 over a period of 5 years (2013–2018). Findings This study shows that measures of board size are negatively related to tax aggressiveness. A broader board helps reduce tax aggressiveness, as having more members can improve...

...Ahmed Boussaidi; Mounira Hamed-Sidhom Purpose This study sheds light on the determinants related to the corporate board of directors and the firms’ ownership nature of tax aggressiveness strategies of Tunisian listed firms and what could be their effect on its level in a postrevolution context...