Corporate tax avoidance and firm performance: the moderating role of ownership concentration and board independence

Corporate tax avoidance is planning strategies to use tax law and accounting standards to reduce the amount of tax payable to government and that is expected to improve firm performance. Nevertheless, agency theory explains the opportunistic behavior of manager who can reduce the tax obligation by u...

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Bibliographic Details

Published in:	Cogent Business & Management
Main Authors:	Muhammad Shaukat Malik, Muhammad Irfan, Samavia Munir
Format:	Article
Language:	English
Published:	Taylor & Francis Group 2025-12-01
Subjects:	Corporate tax avoidance firm performance ownership concentration board independence SAARC countries Sociology & Social Policy
Online Access:	https://www.tandfonline.com/doi/10.1080/23311975.2024.2448277