The moderating effect of the board of directors on firm value and tax planning: Evidence from European listed firms
This study examines the moderating effect of the board of directors in the relationship between tax planning and firm value. Focusing on a sample of 105 European firms during the period 2005–2012, we found a positive relationship between tax planning and firm value. In addition, we found that board...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Elsevier
2019-12-01
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| Series: | Borsa Istanbul Review |
| Online Access: | http://www.sciencedirect.com/science/article/pii/S2214845019302613 |