executives of large listed companies, and its justification, has intensified. Drawing on Agency Theory and Human Capital Theory … (Spain in particular) partially support the Human Capital Theory. Nevertheless, there is no evidence supportive of Agency … Theory, as corporate governance mechanisms do not contribute to moderate the compensation of directors and there is no …

for tax planning has been questioned. An information asymmetry between managers and shareholders with respect to tax … planning can facilitate managers in acting in their own interests. Using a sample UK quoted firms this study finds a negative …