Ιδρυματικό Αποθετήριο
Πολυτεχνείο Κρήτης
Πολυτεχνείο Κρήτης
EN
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| URI | http://purl.tuc.gr/dl/dias/09B4237F-745B-4EBD-A387-275EC25494F0 | - |
| Αναγνωριστικό | https://doi.org/10.1007/s12351-018-0389-y | - |
| Αναγνωριστικό | https://link.springer.com/article/10.1007/s12351-018-0389-y | - |
| Γλώσσα | en | - |
| Μέγεθος | 16 pages | en |
| Τίτλος | Taxation avoidance in overtrading firms as determinants of board independence (BvD) | en |
| Δημιουργός | Zopounidis Konstantinos | en |
| Δημιουργός | Ζοπουνιδης Κωνσταντινος | el |
| Δημιουργός | Floros, Christos | en |
| Δημιουργός | Lemonakis Christos | en |
| Δημιουργός | Λεμονακης Χρηστος | el |
| Δημιουργός | Balla Vassiliki | en |
| Εκδότης | Springer Verlag | en |
| Περίληψη | This paper investigates the liaison between taxation and corporate governance issues of listed multinational firms and the core characteristics of their boards’ functioning. The aim is to capture the determinant factors of board independency of listed firms as well as taxation, through a multiple regression analysis. For this reason, two models are examined, in order to get the impact of financial and non-financial factors in board independence and taxation, such as the number of directors and/or managers, the number of recorded shareholders and subsidiaries. In order to confirm results, taxation, as a compulsory expense, is examined so as to identify whether and in what extent impacts to board independency. Corporate governance indicators are also used as financial factors that relate directly with the viability and efficiency of a firm. The sample data is comprised of 918 listed European companies, over the period 2006–2015. Country determinant, as a supportive element in this research, enhances understanding of the core topic, that of board independency and taxation. Results are very promising regarding corporate governance practices, implemented by sample firms, providing at the same time evidence about their corporate profile and the possibility of overtrading. | en |
| Τύπος | Peer-Reviewed Journal Publication | en |
| Τύπος | Δημοσίευση σε Περιοδικό με Κριτές | el |
| Άδεια Χρήσης | http://creativecommons.org/licenses/by/4.0/ | en |
| Ημερομηνία | 2020-03-31 | - |
| Ημερομηνία Δημοσίευσης | 2018 | - |
| Θεματική Κατηγορία | Accounting | en |
| Θεματική Κατηγορία | Board independence | en |
| Θεματική Κατηγορία | Multinational firms | en |
| Θεματική Κατηγορία | Overtrading | en |
| Θεματική Κατηγορία | Taxation | en |
| Βιβλιογραφική Αναφορά | C. Zopounidis, C. Floros, C. Lemonakis and V. Balla, "Taxation avoidance in overtrading firms as determinants of board independence (BvD)", Oper. Res. Int. J., p. 1-16, Mar. 2018. doi: 10.1007/s12351-018-0389-y | en |
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