Abstract
The purpose of this study investigates the impact of governance mechanisms, linked to the board of directors, on the tax risk of Tunisian listed companies. In order to empirically verify this relationship in the Tunisian context, we conducted a logistic regression with 8 banks listed on the Tunisian Stock Exchange during the period of 2008-2018. The overall results show that all the independent variables have a positive and non-significant impact on the probability of the presence of tax risk (with the exception of the dual management variable). Indeed, the variables size of the board of directors, the independence of its members and gender diversity have a positive and statistically insignificant impact on the probability of the presence of tax risk in Tunisian listed companies. On the other hand, the direction duality variable registers a positive and statistically significant correlation with the variable to be explained.
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
More From: International Journal of Economics and Financial Issues
Disclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.