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- W3100866038 abstract "Purpose Adopting agency theory, the purpose of this study is to explore the impact of ownership structure and board of directors’ composition on the extent of tax avoidance strategies. Design/methodology/approach The sample included all of the Jordanian first market companies listed on the Amman Stock Exchange from 2012 to 2017, comprising 348 observations. Findings The main finding of the paper is that tax avoidance is negatively related to managerial and institution ownership structures, which reduces the usage of tax avoidance strategies. Foreign ownership, however, has a positive relation that increases the likelihood of adopting tax avoidance strategies. Practical implications This study has policy implications for policymakers in relation to designing future tax systems to reduce the possibility of engaging in tax avoidance practices. Originality/value To the best of the authors’ knowledge, this study is the first of its kind that investigates the effects of the managerial, foreign and institutional ownership classes and board composition on tax avoidance for Jordanian listed companies." @default.
- W3100866038 created "2020-11-23" @default.
- W3100866038 creator A5031784526 @default.
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- W3100866038 date "2020-11-18" @default.
- W3100866038 modified "2023-10-14" @default.
- W3100866038 title "The impact of ownership structure and the board of directors’ composition on tax avoidance strategies: empirical evidence from Jordan" @default.
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- W3100866038 doi "https://doi.org/10.1108/jfra-01-2020-0001" @default.
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