Ownership structure and corporate tax aggressiveness: A conceptual approach

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Ownership structure and corporate tax aggressiveness: A conceptual approach

Purpose – This paper proposes a conceptual framework for the study of the determinants of corporate tax aggressiveness in a concentrated ownership setting with an emerging capital market. Design/methodology/approach – The paper uses the theoretical approach in identifying the potential benefits and...

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Bibliographic Details
Main Authors:	Salihu, Ibrahim Aramide, Annuar, Hairul Azlan, Sheikh Obid, Siti Normala
Format:	Proceeding Paper
Language:	English
Published:	2013
Subjects:	HF5601 Accounting. Bookkeeping
Online Access:	http://irep.iium.edu.my/32212/ http://irep.iium.edu.my/32212/1/Proceeding_-_IABC_2013.pdf

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