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Keywords: Affiliated banker director
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Journal Articles
Bank affiliated directors and firm accounting policy: evidence from tax avoidance
Available to Purchase
Journal:
Managerial Finance
Managerial Finance (2025) 51 (4): 549–566.
Published: 13 December 2024
...Hui Li; Hao Shen; Bo Wang; Haizhi Wang Purpose We aim to empirically investigate the effect of affiliated banker directors (ABDs) on corporate tax avoidance. Furthermore, we conduct cross-sectional analyses on the impact of ABDs and explore the underlying mechanisms through which ABDs might...
