The impact of board director oversight characteristics on corporate tax agressiveness: An empirical analysis

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The impact of board director oversight characteristics on corporate tax agressiveness: An empirical analysis

This paper examines the impact of board of director oversight characteristics on corporate tax aggressiveness. Based on a 812 firm year dataset of 203 publicly-listed Australian firms over the 2006–2009 period, our regression results show that if a firm has established an effective risk management s...

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Bibliographic Details
Main Authors:	Richardson, G., Taylor, Grantley, Lanis, R.
Format:	Journal Article
Published:	Elsevier 2013
Online Access:	http://hdl.handle.net/20.500.11937/18179

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