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Keywords: Tax fees
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Journal Articles
Journal:
Review of Accounting and Finance
Review of Accounting and Finance (2016) 15 (4): 445–462.
Published: 14 November 2016
... on reducing tax aggressiveness. Indeed, it finds a significant negative relation between board size, CEO salary, CEO stock options and tax aggressiveness. In addition, the study reveals that there is a direct negative relation between CEO duality, tax fees and tax aggressiveness. Research limitations...
