ManuScript Details
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Paper Id:
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IJCIRAS1575
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Title:
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IS THE TAX MANAGEMENT AS A MEDIATING BETWEEN BOARD OF DIRECTORS’ CHARACTERISTICS AND FIRM PERFORMANCE?
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| Published in: |
International Journal Of Creative and Innovative Research In All Studies |
| Publisher: |
IJCIRAS |
| ISSN: |
2581-5334 |
| Volume / Issue: |
Volume 2 Issue 12 |
| Pages: |
15
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| Published On: |
5/24/2020 9:04:17 PM (MM/dd/yyyy) |
| PDF Url: |
http://www.ijciras.com/PublishedPaper/IJCIRAS1575.pdf |
Main Author Details
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Name:
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Nidal Zaqeeba |
| Institute: |
Al-Madinah International University, Malaysia |
Co - Author Details
| Author Name |
Author Institute |
| Takiah Mohd Iskandar |
Al-Madinah International University, Malaysia |
Abstract
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Research Area:
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Accounting, Banking |
| KeyWord: |
Board of Directors Characteristics, Firm Performance, Board Gender Diversity, Board Independent Chairman, Board Multiple Memberships, and Tax Management |
| Abstract: |
This study targets at investigative the mediating effect of tax management on the board directors’ characteristics including gender diversity, and board independent chairman and board multiple memberships and firm performance. The sample of the study includes 135 companies in the industrial and service industries listed with Amman Stock Exchange in 2008 to 2017. The study selects purposive samples using the panel data technique. Results indicate that firstly, tax management does not mediate the board gender diversity with financial performance. Secondly, tax management mediates the independent board chairman relationship with financial performance. And multiple board memberships relationships respectively |
Citations
Copy and paste a formatted citation or use one of the links to import into a bibliography manager and reference.
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IEEE
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Nidal Zaqeeba, Takiah Mohd Iskandar, "IS THE TAX MANAGEMENT AS A MEDIATING BETWEEN BOARD OF DIRECTORS’ CHARACTERISTICS AND FIRM PERFORMANCE?", International Journal Of Creative and Innovative Research In All Studies,
vol. 2, no. 12, pp. 59-73, 2020.
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MLA
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Nidal Zaqeeba, Takiah Mohd Iskandar "IS THE TAX MANAGEMENT AS A MEDIATING BETWEEN BOARD OF DIRECTORS’ CHARACTERISTICS AND FIRM PERFORMANCE?." International Journal Of Creative and Innovative Research In All Studies,
vol 2, no. 12, 2020, pp. 59-73.
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APA
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Nidal Zaqeeba, Takiah Mohd Iskandar (2020). IS THE TAX MANAGEMENT AS A MEDIATING BETWEEN BOARD OF DIRECTORS’ CHARACTERISTICS AND FIRM PERFORMANCE?. International Journal Of Creative and Innovative Research In All Studies,
2(12), 59-73.
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IS THE TAX MANAGEMENT AS A MEDIATING BETWEEN BOARD OF DIRECTORS’ CHARACTERISTICS AND FIRM PERFORMANCE?
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