CEO Duality and Bank Tax Avoidance: The Moderating Role of Risk Committees - An International Evidence
This paper examines the influence of CEO duality on bank tax avoidance and whether the board-level risk committee moderates the relationship. Moreover, we examine whether two risk committees' characteristics (size and meeting frequency) moderate the CEO duality-bank tax avoidance relationship....
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| Main Authors: | , , |
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| Format: | Article |
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Charles University
2024
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| Subjects: | |
| Online Access: | http://eprints.um.edu.my/45906/ https://doi.org/10.32065/CJEF.2024.01.03 |
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