Firm Risk and Tax Avoidance in Vietnam: Do Good Board Characteristics Interfere Effectively?

This paper investigates the role of board characteristics in the relationship between tax avoidance behavior and corporate risk tolerance to elucidate the importance of corporate governance mechanisms. The applied methodology is System-GMM for 334 listed corporations in Vietnam from 2008 to 2020 to...

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Bibliographic Details
Published in:Risks
Main Authors: Trung Kien Tran, Minh Tuan Truong, Kim Tu Bui, Phung Duc Duong, Minh Vuong Huynh, Tran Thai Ha Nguyen
Format: Article
Language:English
Published: MDPI AG 2023-02-01
Subjects:
firm risk
tax avoidance
corporate governance
board characteristics
Vietnam
Online Access:https://www.mdpi.com/2227-9091/11/2/39

Internet

https://www.mdpi.com/2227-9091/11/2/39

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