Mediating Effect of Tax Management on the Relationship Between Board of Directors Characteristics and Firm Performance

被引：0

作者：

Zaqeeba, Nidal ^{[1
]}

Iskandar, Takiah Mohd ^{[1
]}

机构：

[1] Al Madinah Int Univ, Fac Finance & Adm Sci, Kuala Lumpur, Malaysia

来源：

JOURNAL OF INFORMATION & KNOWLEDGE MANAGEMENT | 2020年 / 19卷 / 01期

关键词：

Board of directors characteristics; firm performance; board independent; board gender diversity; board activities; tax management; INDEPENDENCE; INVOLVEMENT;

D O I：

10.1142/S0219649220400225

中图分类号：

G25 [图书馆学、图书馆事业]; G35 [情报学、情报工作];

学科分类号：

1205 ; 120501 ;

摘要：

This study aims at examining the mediating effect of tax management on the relationship between certain board characteristics including independence, gender diversity, and activeness and firm performance. The sample of the study includes 135 companies in the industrial and service industries listed with Amman Stock Exchange in 2008-2017. This study selects purposive samples using the panel data technique. Results indicate that first, tax management mediates the board independence relationship with financial performance. Second, tax management does not mediate the board gender diversity and board activities relationships respectively with financial performance.

引用

页数：17

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