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http://hdl.handle.net/1942/18709
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DC Field | Value | Language |
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dc.contributor.author | STEIJVERS, Tensie | - |
dc.contributor.author | Niskanen, Mervi | - |
dc.date.accessioned | 2015-04-14T10:14:39Z | - |
dc.date.available | 2015-04-14T10:14:39Z | - |
dc.date.issued | 2014 | - |
dc.identifier.citation | JOURNAL OF FAMILY BUSINESS STRATEGY, 5 (4), p. 347-357 | - |
dc.identifier.issn | 1877-8585 | - |
dc.identifier.uri | http://hdl.handle.net/1942/18709 | - |
dc.description.abstract | This article investigates, from an agency perspective, whether private family firms, compared to private nonfamily firms, are more tax aggressive. Moreover, for private family firms, the effect of the extent of separation between ownership and management on tax aggressiveness is studied. Additionally, we verify whether effective board monitoring moderates this relationship. Using Finnish survey data, results show that private family firms are less tax aggressive than nonfamily firms. For the subsample of private family firms, firms with a lower CEO ownership share are more tax aggressive whereas the presence of an outside director in their board mitigates this direct effect. (C) 2014 Elsevier Ltd. All rights reserved. | - |
dc.language.iso | en | - |
dc.publisher | ELSEVIER SCIENCE BV | - |
dc.rights | © 2014 Elsevier Ltd. All rights reserved. | - |
dc.subject.other | Tax aggressiveness; Family firms; CEO ownership; Board of directors | - |
dc.subject.other | tax aggressiveness; family firms; CEO ownership; board of directors | - |
dc.title | Tax aggressiveness in private family firms: An agency perspective | - |
dc.type | Journal Contribution | - |
dc.identifier.epage | 357 | - |
dc.identifier.issue | 4 | - |
dc.identifier.spage | 347 | - |
dc.identifier.volume | 5 | - |
local.format.pages | 11 | - |
local.bibliographicCitation.jcat | A1 | - |
dc.description.notes | [Steijvers, Tensie] Hasselt Univ, KIZOK Res Ctr, B-3590 Diepenbeek, Belgium. [Niskanen, Mervi] Univ Eastern Finland, Sch Business, Kuopio, Finland. | - |
local.publisher.place | AMSTERDAM | - |
local.type.refereed | Refereed | - |
local.type.specified | Article | - |
dc.identifier.doi | 10.1016/j.jfbs.2014.06.001 | - |
dc.identifier.isi | 000349566400003 | - |
item.fulltext | With Fulltext | - |
item.accessRights | Restricted Access | - |
item.validation | ecoom 2016 | - |
item.contributor | STEIJVERS, Tensie | - |
item.contributor | Niskanen, Mervi | - |
item.fullcitation | STEIJVERS, Tensie & Niskanen, Mervi (2014) Tax aggressiveness in private family firms: An agency perspective. In: JOURNAL OF FAMILY BUSINESS STRATEGY, 5 (4), p. 347-357. | - |
crisitem.journal.issn | 1877-8585 | - |
crisitem.journal.eissn | 1877-8593 | - |
Appears in Collections: | Research publications |
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File | Description | Size | Format | |
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steijvers 1.pdf Restricted Access | Published version | 333.94 kB | Adobe PDF | View/Open Request a copy |
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