Shamil, Mohamed Mihilar; Gooneratne, Dulni Wanya; Gunathilaka, Dasitha; Shaikh, Junaid M.
(Emerald Publishing Limited, 2023)
Purpose – This study examines the effect of board characteristics on the tax aggressiveness of listed companies on the Colombo Stock Exchange in Sri Lanka.
Design/methodology/approach – The sample consists of 264 firm-year ...