Please use this identifier to cite or link to this item: http://hdl.handle.net/10603/544502
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dc.coverage.spatialAccounting and Finance
dc.date.accessioned2024-02-09T05:07:19Z-
dc.date.available2024-02-09T05:07:19Z-
dc.identifier.urihttp://hdl.handle.net/10603/544502-
dc.description.abstractThe existing literature on corporate tax aggressiveness majorly relates to developed economies of the world. The present study is a nascent attempt to explore executive compensation as a determinant of corporate tax aggressiveness and the firm value impact of corporate tax aggressiveness in context of the Indian emerging economy. Further, the moderating effect of corporate governance on both these relationships has also been explored. The sample comprises a subset of the SandP BSE 500 Index companies for five financial years from FY 2014-15 to FY 2018-19. The data sources include the corporate database Prowess, annual reports of companies, and the finance bills available in the annual union budget. Panel data regression has been invoked to perform the data analysis, and the system generalised method of moments approach of the dynamic panel data estimation procedure has been employed to check for robustness and endogeneity. The econometric analysis evinces a significant negative impact of fixed executive compensation and no significant impact of variable executive compensation on corporate tax aggressiveness for both CEOs and CFOs. The analysis also indicates that corporate tax aggressiveness has a significant negative impact on firm value. The results for the moderating influence of corporate governance indicate a significant and positive impact of several governance measures on the relationship between executive compensation and corporate tax aggressiveness as well as the relationship between corporate tax aggressiveness and firm value. Based on these results, specific suggestions have been made to mitigate the agency problems related to corporate tax aggressiveness in India. newline
dc.format.extentvi, 369p.
dc.languageEnglish
dc.relation-
dc.rightsuniversity
dc.titleExecutive compensation corporate tax aggressiveness and firm value an empirical study of SandP BSE 500 index companies
dc.title.alternative
dc.creator.researcherTaruntej Singh
dc.subject.keywordCorporate tax aggressiveness
dc.subject.keywordExecutive compensation
dc.subject.keywordFirm value
dc.subject.keywordPanel regression
dc.subject.keywordS and P BSE 500 index
dc.description.noteBibliography 338-369p. Annexure i-cxp.
dc.contributor.guideGill, Suveera
dc.publisher.placeChandigarh
dc.publisher.universityPanjab University
dc.publisher.institutionUniversity Business School
dc.date.registered2017
dc.date.completed2022
dc.date.awarded2024
dc.format.dimensions-
dc.format.accompanyingmaterialCD
dc.source.universityUniversity
dc.type.degreePh.D.
Appears in Departments:University Business School



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