Ownership structure and corporate tax aggressiveness: A conceptual approach

Purpose – This paper proposes a conceptual framework for the study of the determinants of corporate tax aggressiveness in a concentrated ownership setting with an emerging capital market. Design/methodology/approach – The paper uses the theoretical approach in identifying the potential benefits and...

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Bibliographic Details
Main Authors: Salihu, Ibrahim Aramide, Annuar, Hairul Azlan, Sheikh Obid, Siti Normala
Format: Conference or Workshop Item
Language:English
Published: 2013
Subjects:
Online Access:http://irep.iium.edu.my/32212/1/Proceeding_-_IABC_2013.pdf
http://irep.iium.edu.my/32212/
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