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Please use this identifier to cite or link to this item: http://hdl.handle.net/1942/18709

Title: Tax aggressiveness in private family firms: An agency perspective
Authors: STEIJVERS, Tensie
Niskanen, Mervi
Issue Date: 2014
Citation: JOURNAL OF FAMILY BUSINESS STRATEGY, 5 (4), p. 347-357
Abstract: This article investigates, from an agency perspective, whether private family firms, compared to private nonfamily firms, are more tax aggressive. Moreover, for private family firms, the effect of the extent of separation between ownership and management on tax aggressiveness is studied. Additionally, we verify whether effective board monitoring moderates this relationship. Using Finnish survey data, results show that private family firms are less tax aggressive than nonfamily firms. For the subsample of private family firms, firms with a lower CEO ownership share are more tax aggressive whereas the presence of an outside director in their board mitigates this direct effect. (C) 2014 Elsevier Ltd. All rights reserved.
Notes: [Steijvers, Tensie] Hasselt Univ, KIZOK Res Ctr, B-3590 Diepenbeek, Belgium. [Niskanen, Mervi] Univ Eastern Finland, Sch Business, Kuopio, Finland.
URI: http://hdl.handle.net/1942/18709
DOI: 10.1016/j.jfbs.2014.06.001
ISI #: 000349566400003
ISSN: 1877-8585
Category: A1
Type: Journal Contribution
Validation: ecoom, 2016
Appears in Collections: Research publications

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