{"title":"实际税率的决定因素：在约翰内斯堡证券交易所上市的南非公司的董事会构成","authors":"Cecileen Greeff","doi":"10.1080/10291954.2024.2334141","DOIUrl":null,"url":null,"abstract":"Motivation: Numerous international studies have been conducted to determine the effect of board composition on tax aggressiveness, and ultimately the effective tax rate (ETR) of firms, but to the b...","PeriodicalId":43731,"journal":{"name":"South African Journal of Accounting Research","volume":"52 1","pages":""},"PeriodicalIF":1.1000,"publicationDate":"2024-04-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Determinants of the effective tax rate: Board composition of South African firms listed on the Johannesburg Stock Exchange\",\"authors\":\"Cecileen Greeff\",\"doi\":\"10.1080/10291954.2024.2334141\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"Motivation: Numerous international studies have been conducted to determine the effect of board composition on tax aggressiveness, and ultimately the effective tax rate (ETR) of firms, but to the b...\",\"PeriodicalId\":43731,\"journal\":{\"name\":\"South African Journal of Accounting Research\",\"volume\":\"52 1\",\"pages\":\"\"},\"PeriodicalIF\":1.1000,\"publicationDate\":\"2024-04-19\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"South African Journal of Accounting Research\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.1080/10291954.2024.2334141\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q3\",\"JCRName\":\"BUSINESS, FINANCE\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"South African Journal of Accounting Research","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1080/10291954.2024.2334141","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q3","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
Determinants of the effective tax rate: Board composition of South African firms listed on the Johannesburg Stock Exchange
Motivation: Numerous international studies have been conducted to determine the effect of board composition on tax aggressiveness, and ultimately the effective tax rate (ETR) of firms, but to the b...
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