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