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Keywords: Controlling shareholders
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Journal Articles
Journal of Accounting in Emerging Economies (2023) 13 (1): 43–68.
Published: 22 February 2022
... the probability of engaging in aggressive tax strategies. To further probe this question, the authors carried out additional analyses that examine the moderating effect of controlling shareholders on the relationship between the attributes of the board and tax aggressiveness. The results of our additional...
