The moderating role of the board of directors independence on the relationship between financial transparency and tax avoidance
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Authors
- Zyed Achour (ORCID: https://orcid.org/0000-0002-1578-9062)
- Rim Boussaada (ORCID: https://orcid.org/0000-0002-1372-2956)
- Amel Salah (ORCID: https://orcid.org/0000-0002-0461-9068)
Publication Details
- Journal
- International Journal of Business Governance and Ethics
- Published
- 2026-01-01
- DOI
- https://doi.org/10.1504/ijbge.2026.10077300
- Primary Topic
- Corporate Taxation and Avoidance
- Type
- article
- Field-Weighted Citation Impact
- 0.00