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Taxation avoidance in overtrading firms as determinants of board independence (BvD)

Zopounidis Konstantinos, Floros, Christos, Lemonakis Christos, Balla Vassiliki

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URIhttp://purl.tuc.gr/dl/dias/09B4237F-745B-4EBD-A387-275EC25494F0-
Identifierhttps://doi.org/10.1007/s12351-018-0389-y-
Identifierhttps://link.springer.com/article/10.1007/s12351-018-0389-y-
Languageen-
Extent16 pagesen
TitleTaxation avoidance in overtrading firms as determinants of board independence (BvD)en
CreatorZopounidis Konstantinosen
CreatorΖοπουνιδης Κωνσταντινοςel
CreatorFloros, Christosen
CreatorLemonakis Christosen
CreatorΛεμονακης Χρηστοςel
CreatorBalla Vassilikien
PublisherSpringer Verlagen
Content SummaryThis paper investigates the liaison between taxation and corporate governance issues of listed multinational firms and the core characteristics of their boards’ functioning. The aim is to capture the determinant factors of board independency of listed firms as well as taxation, through a multiple regression analysis. For this reason, two models are examined, in order to get the impact of financial and non-financial factors in board independence and taxation, such as the number of directors and/or managers, the number of recorded shareholders and subsidiaries. In order to confirm results, taxation, as a compulsory expense, is examined so as to identify whether and in what extent impacts to board independency. Corporate governance indicators are also used as financial factors that relate directly with the viability and efficiency of a firm. The sample data is comprised of 918 listed European companies, over the period 2006–2015. Country determinant, as a supportive element in this research, enhances understanding of the core topic, that of board independency and taxation. Results are very promising regarding corporate governance practices, implemented by sample firms, providing at the same time evidence about their corporate profile and the possibility of overtrading.en
Type of ItemPeer-Reviewed Journal Publicationen
Type of ItemΔημοσίευση σε Περιοδικό με Κριτέςel
Licensehttp://creativecommons.org/licenses/by/4.0/en
Date of Item2020-03-31-
Date of Publication2018-
SubjectAccountingen
SubjectBoard independenceen
SubjectMultinational firmsen
SubjectOvertradingen
SubjectTaxationen
Bibliographic CitationC. Zopounidis, C. Floros, C. Lemonakis and V. Balla, "Taxation avoidance in overtrading firms as determinants of board independence (BvD)", Oper. Res. Int. J., p. 1-16, Mar. 2018. doi: 10.1007/s12351-018-0389-yen

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