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March 30, 2026International Journal of Business Governance and Ethics0 citations

The moderating role of the board of directors independence on the relationship between financial transparency and tax avoidance

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ASAmel SalahZAZyed AchourRBRim Boussaada

Key Points

  • The research aims to understand how the independence of the board of directors influences the connection between financial transparency and tax avoidance.
  • Analyzed the relationship dynamics between board independence, financial transparency, and tax avoidance.
  • Utilized quantitative measures to assess financial practices and governance structures.
  • Considered a diverse range of corporate entities for comprehensive insights.
  • Found a significant moderating effect of board independence on financial transparency and tax avoidance.
  • Demonstrated that increased board independence correlates with higher financial transparency and lower tax avoidance.

Abstract

Inderscience is a global company, a dynamic leading independent journal publisher disseminates the latest research across the broad fields of science, engineering and technology; management, public and business administration; environment, ecological economics and sustainable development; computing, ICT and internet/web services, and related areas.

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Cite This Study

Salah et al. (2026) studied this question.

synapsesocial.com/papers/69ca1369883daed6ee0954a0https://doi.org/10.1504/ijbge.2026.10077300
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

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  3. 3The association between corporate governance and key audit matter disclosures in a highly politically volatile context2026
  4. 4Corporate governance and voluntary disclosure on websites2026
  5. 5Quality of financial reports, external dependency, and company innovation investment efficiency2026