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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-
Αναγνωριστικόhttps://doi.org/10.1007/s12351-018-0389-y-
Αναγνωριστικόhttps://link.springer.com/article/10.1007/s12351-018-0389-y-
Γλώσσαen-
Μέγεθος16 pagesen
ΤίτλοςTaxation avoidance in overtrading firms as determinants of board independence (BvD)en
ΔημιουργόςZopounidis Konstantinosen
ΔημιουργόςΖοπουνιδης Κωνσταντινοςel
ΔημιουργόςFloros, Christosen
ΔημιουργόςLemonakis Christosen
ΔημιουργόςΛεμονακης Χρηστοςel
ΔημιουργόςBalla Vassilikien
ΕκδότηςSpringer Verlagen
ΠερίληψηThis 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
ΤύποςPeer-Reviewed Journal Publicationen
ΤύποςΔημοσίευση σε Περιοδικό με Κριτέςel
Άδεια Χρήσηςhttp://creativecommons.org/licenses/by/4.0/en
Ημερομηνία2020-03-31-
Ημερομηνία Δημοσίευσης2018-
Θεματική ΚατηγορίαAccountingen
Θεματική ΚατηγορίαBoard independenceen
Θεματική ΚατηγορίαMultinational firmsen
Θεματική ΚατηγορίαOvertradingen
Θεματική ΚατηγορίαTaxationen
Βιβλιογραφική ΑναφοράC. 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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