FEMALES IN GOVERNANCE AND CORPORATE TAX AVOIDANCE: THE MODERATING EFFECT OF ACCOUNTING CONSERVATISM

High cash outflow in the form of corporate taxes reduces the corporate firms’ liquidity, available funds for re-investment and growth opportunities. Corporate firms’ attention is therefore geared towards ensuring minimum tax liability. The purpose of this study is to examine the effect of females’ p...

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Bibliographic Details
Main Author: Salami Suleiman
Format: Article
Language:English
Published: UUM Press 2020-07-01
Series:Malaysian Management Journal
Online Access:https://www.scienceopen.com/document?vid=5c1f33e7-1e36-446b-8fde-ccfab7698a2a