The aim of our research is to study the relationship between the level of fiscal management through tax benefits realised by reinvested earnings and corporate value. We used theoretical arguments inspired by the hierarchical theory of financing where the management decision to tax relief through...

This article analyses the impact of fiscal management practices on the fiscal performance of all the groups of companies whose parent company is listed on the Tunisian Stock Exchange over a period spanning from 2007 to 2011. Our regression results indicate that Tunisian firms use several...

Purpose This study aims to analyze the relationship between a firm’s use of aggressive tax planning and board of directors (independence and size) and audit committee characteristics (independence and expertise). Design/methodology/approach This study used archival data from 35 non-financial...