Title: The Involvement of Tax Administration as a Mediator in the Association Between Corporate Governance and Financial Performance of Public Listed Companies
Authors: Nidal Zaqeeba
Volume: 8
Issue: 6
Pages: 141-156
Publication Date: 2024/06/28
Abstract:
The study underscores the significance of tax administration in bolstering a company's capacity to carry out shareholders' rights initiatives and manage their demands effectively. It highlights the crucial role of tax administration as a mediator in this connection. The study is a noteworthy addition to the existing literature on financial performance because prior research on the relationship between the board of directors' characteristics and the adoption of financial performance has mostly assumed a direct relationship between the two constructs, leading to an incomplete and ambiguous understanding of this association. The findings reveal that tax administration acts as a mediating variable in the relationship between the board of directors' characteristics examined in the study and financial performance, except for board size.