This study examines the relationship between a coalition of non-state blockholders and corporate tax avoidance in a context in which state and non-state ownership coexist and the ownership structure is concentrated. The results show that the dominance of the non-state-blockholder coalition,...

This research monograph critically examines convergence with the adoption of International Financial Reporting Standards (IFRS) in Germany by taking into account the influence of political, legal, economic, social, cultural, and historical factors on accounting principles and practices. This...