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Keywords: Board characteristics
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Journal Articles
Assessing board attributes in shaping corporate tax behavior: a bibliometric analysis and implications for future research
Available to Purchase
Journal:
Journal of Accounting Literature
Journal of Accounting Literature 1–42.
Published: 19 September 2025
... We conducted a systematic literature review of 120 papers published between 2011 and 2024 using a hybrid methodology of bibliometric and content analyses. Findings The results indicate that research on board characteristics and tax behavior is geographically biased, focusing on Indonesia...
Includes: Supplementary data
Journal Articles
Governance in action: How board characteristics mitigate cash flows classification shifting? The moderating role of financial constraints
Available to Purchase
Journal:
Journal of Accounting Literature
Journal of Accounting Literature 1–35.
Published: 22 August 2025
...Muhammad Usman; Kalyani Mulchandani; Ketan Mulchandani; Rami Salem Purpose We empirically examine the impact of board characteristics (BCs) on a novel form of classification shifting (CS) using cash flows among Indian-listed firms. Additionally, we aim to investigate whether the financial...
