Ali A. Ali Bash
Post-Graduate Institute for Accounting and Financial Studies, University of Baghdad, Iraq & Institute of Higher Commercial Studies in Sousse. Universi, Tunisia
Publications
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Full Length Research Article
The Impact Of Corporate Governance Mechanisms On Tax Avoidance Practices
Author(s): Ali A. Ali Bash* and Faten Zoghlami
This research came with the aim of showing the impact of governance mechanisms on tax avoidance practices, and in light of this, the financial data of the joint stock companies (industrial, service, agricultural, and hotels) listed in the Iraq Stock Exchange amounting to (35) companies were collected during the period (2009-2020). Through the financial reports published on the market website, multiple linear regression analysis was used as a tool to study the relationship between variables, and (Eviews 12) program was used for analysis and hypothesis testing. To achieve the objectives of the research, (administrative ownership, board size, board independence, women's membership) was adopted as an indicator of the dimensions of governance, and tax avoidance was measured through the effective tax rate. The research concluded that there is a positive impact of administrative ownershi.. Read More»