Impact of business strategies on tax avoidance of publicly listed companies (PLCs) in the Philippines: The moderating role of corporate governance
This study employed panel data regression analysis to determine the moderating effect of corporate governance on the relationship between business strategy and tax avoidance of Philippine PLCs from 2010 to 2019. Although tax avoidance is legal, it poses a risk to the government’s mandate to collect...
Saved in:
Main Authors: | Chua, Tyron Jasper Li, Cortez, Margarita Christalyn Maulion, Uy, Hans Mackenzie Dy |
---|---|
Format: | text |
Language: | English |
Published: |
Animo Repository
2023
|
Subjects: | |
Online Access: | https://animorepository.dlsu.edu.ph/etdb_acc/68 https://animorepository.dlsu.edu.ph/context/etdb_acc/article/1127/viewcontent/Impact_of_business_strategies_on_tax_avoidance_of_publicly_listed.pdf |
Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
Institution: | De La Salle University |
Language: | English |
Similar Items
-
Tax risk, corporate governance, and the valuation of tax avoidance across Philippine firms: How do investors value corporate tax avoidance?
by: Ang, Christine E., et al.
Published: (2022) -
Corporate governance, firm size, and tax avoidance: How does corporate governance influence tax avoidance across small and large Philippine firms?
by: Ang, Christine E., et al.
Published: (2023) -
Tax avoidance and corporate transparency on valuation of Philippine conglomerates and single-entities
by: Fabico, Terri Arianne O., et al.
Published: (2014) -
Limits, Transparency, and Board Independence Against Tax Avoidance
by: Concepcion, Francis R., et al.
Published: (2018) -
Tax Risk, Corporate Governance, and the Valuation of Tax Avoidance Across Philippine Firms: How Do Investors Value Corporate Tax Avoidance?
by: Ang, Christine E., et al.
Published: (2022)