Family Ownership, Corporate Governance Quality and Tax Avoidance: Evidence from an Emerging Market—The Case of Jordan.

Autor:	Almaharmeh, Mohammad I., Shehadeh, Ali, Alkayed, Hani, Aladwan, Mohammad, Iskandrani, Majd
Předmět:	CORPORATE governance EMERGING markets TAXATION AUDITING AUDIT committees FAMILIES FAMILY relations
Zdroj:	Journal of Risk & Financial Management; Feb2024, Vol. 17 Issue 2, p86, 17p
Abstrakt:	This study examines the impact of family ownership on tax avoidance decisions. This study further investigates the effects of corporate governance quality on the relationship between family ownership and tax avoidance. We construct a sample of non-financial firms listed on the ASE for the period 2015–2021. The results demonstrate that family-owned firms have high levels of tax avoidance. This result supports the private-benefit expropriation hypothesis. Regarding the mediating effect of corporate governance variables, the results suggest that large audit committees and audit committees that meet more frequently curb attempts by family owners to avoid paying tax. [ABSTRACT FROM AUTHOR]
Databáze:	Complementary Index
Externí odkaz:	Zobrazit plný text záznamu