The impact Of board Of director oversight characteristics on corporate tax aggressiveness: an empirical analysis

Publisher:
Elsevier Science Inc
Publication Type:
Journal Article
Citation:
Journal Of Accounting And Public Policy, 2013, 32 (3), pp. 68 - 88
Issue Date:
2013-01
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This paper examines the impact of board of director oversight characteristics on corporate tax aggressiveness. Based on a 812 firm-year dataset of 203 publicly-listed Australian firms over the 2006-2009 period, our regression results show that if a firm
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