... Limited Licensed re-use rights only Board co-option Audit fees Corporate governance G30 G34 M4 M42 Previous literature suggests that effective board monitoring can mitigate managers’ opportunistic actions that threaten stakeholder interests, thereby reducing agency costs (Jensen...

... to the construction of the internal tax control system. G3 H2 M4 Sustainability Institutional environment Political relations Risk control Tax risks Tax supervision Enterprises often seek to establish political relations with the government to gain competitive advantages (Yang, 2011). Political...