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dc.contributor.authorChytis, Evangelosen
dc.contributor.authorTasios, Stergiosen
dc.contributor.authorFilos, Ioannisen
dc.rightsAttribution-NonCommercial-NoDerivs 3.0 United States*
dc.subjectOwnership concentrationen
dc.subjectBoard sizeen
dc.subjectBoard independenceen
dc.subjectCEO dualityen
dc.subjectAudit firm sizeen
dc.titleThe efect of corporate governance mechanisms on tax planning during fnancial crisis: an empirical study of companies listed on the Athens stock exchange.en
heal.type.enJournal articleen
heal.type.elΆρθρο περιοδικούel
heal.classificationCorporations -- Management-
heal.classificationAthens Stock Exchange-
heal.recordProviderΠανεπιστήμιο Ιωαννίνων. Σχολή Οικονομικών και Διοικητικών Επιστημών. Τμήμα Λογιστικής και Χρηματοοικονομικής-
heal.bibliographicCitationΒιβλιογραφία: 8-9-
heal.abstractWhile tax burden is always one of the primary concerns for corporate management and fnance, it is questionable whether tax has always been among the core factors of corporate governance. This study aims to explore the efect of corporate governance on tax planning during the adverse circumstances created by the economic crisis. The efective tax rates of a sample of 55 non-fnancial companies listed on the Athens stock exchange (ASE) during the 2011–2015 period were used as a proxy of tax planning and were regressed on corporate governance characteristics, controlling for frm specifc attributes. Results showed a signifcant positive association of board independence with tax planning and a signifcant negative association with chief executive ofcer (CEO) duality and frm size. The remaining corporate governance and frm variables which included board size, audit frm size, ownership concentration, leverage and liquidity were not found to exert a signifcant infuence on corporate tax planning of listed companies in Greece. Our results shed light on the relationship of governance with corporate tax planning in periods of fnancial distress, and may be of particular interest for market participants, investors, tax authorities and policy makers in their eforts to improve the efciency of the tax system and public revenue.-
heal.publisherSpringer Natureen
heal.journalNameInternational Journal of Disclosure and Governanceen
Appears in Collections:Άρθρα σε επιστημονικά περιοδικά (Κλειστά) - ΛΧ

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