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المؤلفAlkurdi, Amneh
المؤلفMardini, Ghassan H.
تاريخ الإتاحة2023-01-18T08:39:02Z
تاريخ النشر2020
اسم المنشورJournal of Financial Reporting and Accounting
المصدرScopus
معرّف المصادر الموحدhttp://dx.doi.org/10.1108/JFRA-01-2020-0001
معرّف المصادر الموحدhttp://hdl.handle.net/10576/38576
الملخصPurpose: Adopting agency theory, the purpose of this study is to explore the impact of ownership structure and board of directors' composition on the extent of tax avoidance strategies. Design/methodology/approach: The sample included all of the Jordanian first market companies listed on the Amman Stock Exchange from 2012 to 2017, comprising 348 observations. Findings: The main finding of the paper is that tax avoidance is negatively related to managerial and institution ownership structures, which reduces the usage of tax avoidance strategies. Foreign ownership, however, has a positive relation that increases the likelihood of adopting tax avoidance strategies. Practical implications: This study has policy implications for policymakers in relation to designing future tax systems to reduce the possibility of engaging in tax avoidance practices. Originality/value: To the best of the authors' knowledge, this study is the first of its kind that investigates the effects of the managerial, foreign and institutional ownership classes and board composition on tax avoidance for Jordanian listed companies. 2020, Emerald Publishing Limited.
اللغةen
الناشرEmerald Group Holdings Ltd.
الموضوعBoard composition
Cash flow effective tax rate
Effective tax rate
Emerging markets
Ownership structure
Tax avoidance
العنوانThe impact of ownership structure and the board of directors' composition on tax avoidance strategies: empirical evidence from Jordan
النوعArticle
الصفحات795-812
رقم العدد4
رقم المجلد18
dc.accessType Abstract Only


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