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http://hdl.handle.net/1942/18709
Title: | Tax aggressiveness in private family firms: An agency perspective | Authors: | STEIJVERS, Tensie Niskanen, Mervi |
Issue Date: | 2014 | Publisher: | ELSEVIER SCIENCE BV | Source: | JOURNAL OF FAMILY BUSINESS STRATEGY, 5 (4), p. 347-357 | 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. | Notes: | [Steijvers, Tensie] Hasselt Univ, KIZOK Res Ctr, B-3590 Diepenbeek, Belgium. [Niskanen, Mervi] Univ Eastern Finland, Sch Business, Kuopio, Finland. | Keywords: | Tax aggressiveness; Family firms; CEO ownership; Board of directors;tax aggressiveness; family firms; CEO ownership; board of directors | Document URI: | http://hdl.handle.net/1942/18709 | ISSN: | 1877-8585 | e-ISSN: | 1877-8593 | DOI: | 10.1016/j.jfbs.2014.06.001 | ISI #: | 000349566400003 | Rights: | © 2014 Elsevier Ltd. All rights reserved. | Category: | A1 | Type: | Journal Contribution | Validations: | ecoom 2016 |
Appears in Collections: | Research publications |
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