Executive Incentives, Corporate Governance and Tax Haven Utilisation: Evidence from Australian Financial Institutions.
This study extends prior research investigating the relation between firms’ use of tax haven jurisdictions and performance-based remuneration incentives of CEOs. Additionally, we assess the moderating role of corporate governance attributes on the relation between firms’ use of tax havens and the re...
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| Format: | Thesis |
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Curtin University
2019
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| Online Access: | http://hdl.handle.net/20.500.11937/79399 |