Show simple item record

AuthorAlkurdi, Amneh
AuthorMardini, Ghassan H.
Available date2023-01-18T08:39:02Z
Publication Date2020
Publication NameJournal of Financial Reporting and Accounting
ResourceScopus
URIhttp://dx.doi.org/10.1108/JFRA-01-2020-0001
URIhttp://hdl.handle.net/10576/38576
AbstractPurpose: 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.
Languageen
PublisherEmerald Group Holdings Ltd.
SubjectBoard composition
Cash flow effective tax rate
Effective tax rate
Emerging markets
Ownership structure
Tax avoidance
TitleThe impact of ownership structure and the board of directors' composition on tax avoidance strategies: empirical evidence from Jordan
TypeArticle
Pagination795-812
Issue Number4
Volume Number18
dc.accessType Abstract Only


Files in this item

FilesSizeFormatView

There are no files associated with this item.

This item appears in the following Collection(s)

Show simple item record