Concepedia

The impact of board of director oversight characteristics on corporate tax aggressiveness: An empirical analysis

Grant Richardson, Grantley Taylor, Roman Lanis

Journal of Accounting and Public Policy · 2013 · 294 citations · 60 references

Open access

Concepts

ManagementAccountingCorporate GovernanceAgency TheoryCorporate FinanceCorporate TaxationBoard CommitteesBoard DutiesBoard IndependenceBoard OversightBoard StructureCorporate Governance MechanismsBoard CharacteristicsBoard Composition EffectsBoard Governance EffectivenessBoard Oversight QualityBoard Oversight ResponsibilitiesCorporate Tax GovernanceExecutive Director Oversight

References

60

Multivariate Data Analysis.

H. Herne, William W. Cooley, Paul R. Lohnes · Journal of the Royal Statistical Society Series A (General) · 1973 · 35.9K citations

Natural Sciences, Data Science, Categorical Data Analysis +13

A Heteroskedasticity-Consistent Covariance Matrix Estimator and a Direct Test for Heteroskedasticity

Halbert White · Econometrica · 1980 · 26.1K citations

Social Sciences, Economics, Econometrics +11

Multivariate Data Analysis

Xianggui Qu · Technometrics · 2007 · 14.8K citations

Agency Problems and the Theory of the Firm

Eugene F. Fama · Journal of Political Economy · 1980 · 10.6K citations

Management, Business Economics, Entrepreneurship +13

Higher market valuation of companies with a small board of directors

David Yermack · Journal of Financial Economics · 1996 · 6.8K citations · Full text

Management, Business Economics, Corporate Governance +17