Cover Image

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....

Full description

Saved in:
Bibliographic Details
Main Authors: Yahaya, Mohammed Baba, Oon, Elaine Yen Nee, Jusoh, Ruzita
Format: Article
Published: Charles University 2024
Subjects:
HG Finance
Online Access:http://eprints.um.edu.my/45906/
https://doi.org/10.32065/CJEF.2024.01.03
Tags: Add Tag
No Tags, Be the first to tag this record!
id my.um.eprints.45906
record_format eprints
spelling my.um.eprints.459062024-11-14T04:10:34Z http://eprints.um.edu.my/45906/ CEO Duality and Bank Tax Avoidance: The Moderating Role of Risk Committees - An International Evidence Yahaya, Mohammed Baba Oon, Elaine Yen Nee Jusoh, Ruzita HG Finance 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. Based on 1540 bank-year observations of 152 unique banks across 32 countries from 2011 to 2021, we find that CEO duality positively relates to bank tax avoidance. More importantly, we find that the board-level risk committee and its structural characteristics (size and meeting frequency) mitigate the positive influence of the CEO duality on bank tax avoidance. Our findings remain robustly similar using an alternative sample. This paper broadens our knowledge about the role of the risk committee and its attributes on the CEO duality-bank tax avoidance relationship. The findings of this study help policymakers understand the benefits of establishing bank board-level risk committees. Charles University 2024 Article PeerReviewed Yahaya, Mohammed Baba and Oon, Elaine Yen Nee and Jusoh, Ruzita (2024) CEO Duality and Bank Tax Avoidance: The Moderating Role of Risk Committees - An International Evidence. Finance a Uver-Czech Journal of Economics and Finance, 74 (1). pp. 73-104. ISSN 0015-1920, DOI https://doi.org/10.32065/CJEF.2024.01.03 <https://doi.org/10.32065/CJEF.2024.01.03>. https://doi.org/10.32065/CJEF.2024.01.03 10.32065/CJEF.2024.01.03
institution Universiti Malaya
building UM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Malaya
content_source UM Research Repository
url_provider http://eprints.um.edu.my/
topic HG Finance
spellingShingle HG Finance
Yahaya, Mohammed Baba
Oon, Elaine Yen Nee
Jusoh, Ruzita
CEO Duality and Bank Tax Avoidance: The Moderating Role of Risk Committees - An International Evidence
description 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. Based on 1540 bank-year observations of 152 unique banks across 32 countries from 2011 to 2021, we find that CEO duality positively relates to bank tax avoidance. More importantly, we find that the board-level risk committee and its structural characteristics (size and meeting frequency) mitigate the positive influence of the CEO duality on bank tax avoidance. Our findings remain robustly similar using an alternative sample. This paper broadens our knowledge about the role of the risk committee and its attributes on the CEO duality-bank tax avoidance relationship. The findings of this study help policymakers understand the benefits of establishing bank board-level risk committees.
format Article
author Yahaya, Mohammed Baba
Oon, Elaine Yen Nee
Jusoh, Ruzita
author_facet Yahaya, Mohammed Baba
Oon, Elaine Yen Nee
Jusoh, Ruzita
author_sort Yahaya, Mohammed Baba
title CEO Duality and Bank Tax Avoidance: The Moderating Role of Risk Committees - An International Evidence
title_short CEO Duality and Bank Tax Avoidance: The Moderating Role of Risk Committees - An International Evidence
title_full CEO Duality and Bank Tax Avoidance: The Moderating Role of Risk Committees - An International Evidence
title_fullStr CEO Duality and Bank Tax Avoidance: The Moderating Role of Risk Committees - An International Evidence
title_full_unstemmed CEO Duality and Bank Tax Avoidance: The Moderating Role of Risk Committees - An International Evidence
title_sort ceo duality and bank tax avoidance: the moderating role of risk committees - an international evidence
publisher Charles University
publishDate 2024
url http://eprints.um.edu.my/45906/
https://doi.org/10.32065/CJEF.2024.01.03
_version_ 1816130475841814528
score 13.223943

Similar Items