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Ownership structure and tax avoidance in Vietnam's listed securities firms: The moderating role of foreign directors, firm leverage, and the COVID-19 pandemic

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Title: Ownership structure and tax avoidance in Vietnam's listed securities firms: The moderating role of foreign directors, firm leverage, and the COVID-19 pandemic

Authors: Thi Lam Anh Nguyen, Thi Bich Ngan Le

Journal: Asian journal of economic modelling

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Year: 2025

Volume: 13

Issue: 1

Language: en

DOI: 10.55493/5009.v13i1.5362

Keywords: COVID-19Foreign directorsForeign ownershipOwnership structureSecurities firmsTax avoidance.

Categories
Education (26129) Computer Applications (5) Instructional Model (3) Finance (9883) Corporate Finance (439) COVID-19 (841) Econometrics (4472) Higher Education (3928) Blended Learning (71) Taxation (271)

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