Mediating Effect of Tax Management on the Relationship Between Board of Directors Characteristics and Firm Performance

Nidal Zaqeeba () and Takiah Mohd Iskandar
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Nidal Zaqeeba: Faculty of Finance and Administrative Sciences, Al-Madinah International University, Malaysia
Takiah Mohd Iskandar: Faculty of Finance and Administrative Sciences, Al-Madinah International University, Malaysia

Journal of Information & Knowledge Management (JIKM), 2020, vol. 19, issue 01, 1-17

Abstract: This study aims at examining the mediating effect of tax management on the relationship between certain board characteristics including independence, gender diversity, and activeness and firm performance. The sample of the study includes 135 companies in the industrial and service industries listed with Amman Stock Exchange in 2008–2017. This study selects purposive samples using the panel data technique. Results indicate that first, tax management mediates the board independence relationship with financial performance. Second, tax management does not mediate the board gender diversity and board activities relationships respectively with financial performance.

Keywords: Board of directors characteristics; firm performance; board independent; board gender diversity; board activities; tax management (search for similar items in EconPapers)
Date: 2020
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DOI: 10.1142/S0219649220400225

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