{"id":"https://openalex.org/W7127040412","doi":"https://doi.org/10.1108/jfra-11-2024-0821","title":"Exploring the interplay between tax avoidance, dividend policy andfamily ownership","display_name":"Exploring the interplay between tax avoidance, dividend policy andfamily ownership","publication_year":2026,"publication_date":"2026-02-02","ids":{"openalex":"https://openalex.org/W7127040412","doi":"https://doi.org/10.1108/jfra-11-2024-0821"},"language":"en","primary_location":{"id":"doi:10.1108/jfra-11-2024-0821","doi":"https://doi.org/10.1108/jfra-11-2024-0821","is_oa":false,"landing_page_url":"https://doi.org/10.1108/jfra-11-2024-0821","pdf_url":null,"source":{"id":"https://openalex.org/S130164084","display_name":"Journal of financial reporting & accounting","issn_l":"2042-5856","issn":["2042-5856","1985-2517"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-c","anvur-scientific","cwts-core","jufo-1","norway-1","poland-40","russia-white-list-2"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Financial Reporting and Accounting","raw_type":"journal-article"},"parent_works":[],"lineage":["https://openalex.org/W7127040412"],"child_works_count":0,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5020868405","display_name":"Nadia Lakhal","orcid":"https://orcid.org/0000-0002-6266-8124","observed_orcids":["https://orcid.org/0000-0002-6266-8124"]},"institutions":[{"id":"https://openalex.org/I8636806","display_name":"University of Sousse","ror":"https://ror.org/00dmpgj58","country_code":"TN","type":"education","lineage":["https://openalex.org/I8636806"]}],"countries":["TN"],"is_corresponding":true,"raw_author_name":"Nadia Lakhal","raw_affiliation_strings":["Universite de Sousse Institut Superieur de Gestion de Sousse, , Sousse,"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universite de Sousse Institut Superieur de Gestion de Sousse, , Sousse,","institution_ids":["https://openalex.org/I8636806"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5124701073","display_name":"Mhammed Ben Slimane","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I8636806","display_name":"University of Sousse","ror":"https://ror.org/00dmpgj58","country_code":"TN","type":"education","lineage":["https://openalex.org/I8636806"]}],"countries":["TN"],"is_corresponding":false,"raw_author_name":"Mhammed Ben Slimane","raw_affiliation_strings":["Universite de Sousse Institut Superieur de Gestion de Sousse, , Sousse,"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universite de Sousse Institut Superieur de Gestion de Sousse, , Sousse,","institution_ids":["https://openalex.org/I8636806"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5087202177","display_name":"Ehsan Saleh Almoataz","orcid":"https://orcid.org/0000-0002-3565-056X","observed_orcids":["https://orcid.org/0000-0002-3565-056X"]},"institutions":[{"id":"https://openalex.org/I199693650","display_name":"Umm al-Qura University","ror":"https://ror.org/01xjqrm90","country_code":"SA","type":"education","lineage":["https://openalex.org/I199693650"]}],"countries":["SA"],"is_corresponding":false,"raw_author_name":"Ehsan Saleh Almoataz","raw_affiliation_strings":["Umm Al-Qura University Department of Accounting, , Makkah,"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Umm Al-Qura University Department of Accounting, , Makkah,","institution_ids":["https://openalex.org/I199693650"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5124731815","display_name":"Dallel Karim","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I8636806","display_name":"University of Sousse","ror":"https://ror.org/00dmpgj58","country_code":"TN","type":"education","lineage":["https://openalex.org/I8636806"]}],"countries":["TN"],"is_corresponding":false,"raw_author_name":"Dallel Karim","raw_affiliation_strings":["University of Sousse , Sousse,"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Sousse , Sousse,","institution_ids":["https://openalex.org/I8636806"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":2,"corresponding_author_ids":["https://openalex.org/A5020868405"],"corresponding_institution_ids":["https://openalex.org/I8636806"],"apc_list":null,"apc_paid":null,"fwci":17.8632,"has_fulltext":false,"cited_by_count":3,"citation_normalized_percentile":{"value":0.98533537,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":96,"max":97},"biblio":{"volume":null,"issue":null,"first_page":"1","last_page":"19"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.5835000276565552,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.5835000276565552,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10019","display_name":"Corporate Finance and Governance","score":0.39649999141693115,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11843","display_name":"Family Business Performance and Succession","score":0.008100000210106373,"subfield":{"id":"https://openalex.org/subfields/1407","display_name":"Organizational Behavior and Human Resource Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/tax-avoidance","display_name":"tax avoidance","score":0.9990000128746033},{"id":"https://openalex.org/keywords/dividend-payout-policy","display_name":"dividend payout policy","score":0.8700000047683716},{"id":"https://openalex.org/keywords/family-ownership","display_name":"family ownership","score":0.972000002861023},{"id":"https://openalex.org/keywords/family-business","display_name":"family business","score":0.9120000004768372},{"id":"https://openalex.org/keywords/dividend-payout","display_name":"dividend payout","score":0.503000020980835},{"id":"https://openalex.org/keywords/tax-savings","display_name":"tax savings","score":0.5730000138282776},{"id":"https://openalex.org/keywords/reinvestment","display_name":"reinvestment","score":0.49900001287460327},{"id":"https://openalex.org/keywords/french-firms","display_name":"French firms","score":0.5960000157356262}],"concepts":[{"id":"https://openalex.org/C116168712","wikidata":"https://www.wikidata.org/wiki/Q181201","display_name":"Dividend","level":2,"score":0.7350000143051147},{"id":"https://openalex.org/C556758197","wikidata":"https://www.wikidata.org/wiki/Q580018","display_name":"Monetary economics","level":1,"score":0.5521000027656555},{"id":"https://openalex.org/C6422946","wikidata":"https://www.wikidata.org/wiki/Q857354","display_name":"Panel data","level":2,"score":0.5483999848365784},{"id":"https://openalex.org/C120757647","wikidata":"https://www.wikidata.org/wiki/Q381136","display_name":"Shareholder","level":3,"score":0.5479999780654907},{"id":"https://openalex.org/C514942387","wikidata":"https://www.wikidata.org/wiki/Q329303","display_name":"Tax avoidance","level":3,"score":0.5320000052452087},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.5113999843597412},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.44369998574256897},{"id":"https://openalex.org/C139447083","wikidata":"https://www.wikidata.org/wiki/Q1923644","display_name":"Dividend tax","level":5,"score":0.44350001215934753},{"id":"https://openalex.org/C59399099","wikidata":"https://www.wikidata.org/wiki/Q5284040","display_name":"Dividend policy","level":3,"score":0.4359000027179718},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.4262000024318695},{"id":"https://openalex.org/C2776035688","wikidata":"https://www.wikidata.org/wiki/Q1606558","display_name":"Affect (linguistics)","level":2,"score":0.3763999938964844},{"id":"https://openalex.org/C125889939","wikidata":"https://www.wikidata.org/wiki/Q2294672","display_name":"Dividend payout ratio","level":4,"score":0.35580000281333923},{"id":"https://openalex.org/C27158222","wikidata":"https://www.wikidata.org/wiki/Q5532422","display_name":"Generalizability theory","level":2,"score":0.3490999937057495},{"id":"https://openalex.org/C51303962","wikidata":"https://www.wikidata.org/wiki/Q1242836","display_name":"Double taxation","level":2,"score":0.3111000061035156},{"id":"https://openalex.org/C2776805697","wikidata":"https://www.wikidata.org/wiki/Q3445707","display_name":"Tax policy","level":3,"score":0.3034999966621399},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.2921000123023987},{"id":"https://openalex.org/C3020318244","wikidata":"https://www.wikidata.org/wiki/Q4812187","display_name":"Large sample","level":2,"score":0.2865999937057495},{"id":"https://openalex.org/C162077342","wikidata":"https://www.wikidata.org/wiki/Q1062630","display_name":"Tax credit","level":2,"score":0.27790001034736633},{"id":"https://openalex.org/C2779836051","wikidata":"https://www.wikidata.org/wiki/Q645011","display_name":"Corporate tax","level":4,"score":0.27219998836517334},{"id":"https://openalex.org/C152877465","wikidata":"https://www.wikidata.org/wiki/Q208042","display_name":"Regression analysis","level":2,"score":0.25609999895095825},{"id":"https://openalex.org/C551662922","wikidata":"https://www.wikidata.org/wiki/Q2346630","display_name":"Tax reform","level":2,"score":0.2529999911785126},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.25279998779296875}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1108/jfra-11-2024-0821","doi":"https://doi.org/10.1108/jfra-11-2024-0821","is_oa":false,"landing_page_url":"https://doi.org/10.1108/jfra-11-2024-0821","pdf_url":null,"source":{"id":"https://openalex.org/S130164084","display_name":"Journal of financial reporting & accounting","issn_l":"2042-5856","issn":["2042-5856","1985-2517"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-c","anvur-scientific","cwts-core","jufo-1","norway-1","poland-40","russia-white-list-2"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Financial Reporting and Accounting","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":77,"referenced_works":["https://openalex.org/W1545384579","https://openalex.org/W1877524710","https://openalex.org/W2013178121","https://openalex.org/W2019027741","https://openalex.org/W2029394751","https://openalex.org/W2062351844","https://openalex.org/W2077587780","https://openalex.org/W2095539273","https://openalex.org/W2098861776","https://openalex.org/W2099449634","https://openalex.org/W2114197993","https://openalex.org/W2117727091","https://openalex.org/W2122925298","https://openalex.org/W2124790076","https://openalex.org/W2132277537","https://openalex.org/W2136183150","https://openalex.org/W2142028775","https://openalex.org/W2147824299","https://openalex.org/W2155686058","https://openalex.org/W2168237201","https://openalex.org/W2404556837","https://openalex.org/W2433344210","https://openalex.org/W2479396729","https://openalex.org/W2583419130","https://openalex.org/W2725161400","https://openalex.org/W2752617332","https://openalex.org/W2774681459","https://openalex.org/W2797899244","https://openalex.org/W2801322378","https://openalex.org/W3000101349","https://openalex.org/W3004881423","https://openalex.org/W3042785456","https://openalex.org/W3094016857","https://openalex.org/W3095839678","https://openalex.org/W3100866038","https://openalex.org/W3114562244","https://openalex.org/W3121467171","https://openalex.org/W3121541431","https://openalex.org/W3121706685","https://openalex.org/W3123562738","https://openalex.org/W3124063746","https://openalex.org/W3124082399","https://openalex.org/W3125087107","https://openalex.org/W3125201774","https://openalex.org/W3125751660","https://openalex.org/W3125932899","https://openalex.org/W3126010905","https://openalex.org/W3152019702","https://openalex.org/W3177804912","https://openalex.org/W3190460335","https://openalex.org/W3199358715","https://openalex.org/W3216225541","https://openalex.org/W4200133938","https://openalex.org/W4205697151","https://openalex.org/W4234319266","https://openalex.org/W4250279933","https://openalex.org/W4252235742","https://openalex.org/W4283660173","https://openalex.org/W4283794689","https://openalex.org/W4317738082","https://openalex.org/W4318323522","https://openalex.org/W4320151241","https://openalex.org/W4386069910","https://openalex.org/W4387760407","https://openalex.org/W4388962566","https://openalex.org/W4399055256","https://openalex.org/W4402114768","https://openalex.org/W4403488011","https://openalex.org/W4405137385","https://openalex.org/W4405980828","https://openalex.org/W4406063845","https://openalex.org/W4406180597","https://openalex.org/W4406636601","https://openalex.org/W4407944758","https://openalex.org/W4410518550","https://openalex.org/W4410935028","https://openalex.org/W4413131763"],"related_works":["https://openalex.org/W3171997203","https://openalex.org/W7171803526","https://openalex.org/W3166175439","https://openalex.org/W3099133742","https://openalex.org/W2117126431","https://openalex.org/W4250279933","https://openalex.org/W7112883005","https://openalex.org/W7217690364","https://openalex.org/W2939296953","https://openalex.org/W4320151312"],"abstract_inverted_index":{"Purpose":[0],"The":[1,25,39,59,134],"purpose":[2],"of":[3,31,129,150],"this":[4,81],"study":[5,119,183],"is":[6,65],"to":[7,37,50,94,102,114,153,167,175],"examine":[8,51],"and":[9,106,112,141,201],"better":[10],"understand":[11],"how":[12,52,190],"tax":[13,53,63,96,155,199],"avoidance":[14,54,64,200],"practices":[15],"affect":[16],"dividend":[17,56,69,100,202],"payout":[18,70],"policy,":[19],"particularly":[20],"in":[21,144,170],"family-owned":[22,145,191],"firms.":[23],"Design/methodology/approach":[24],"sample":[26],"includes":[27],"3,732":[28],"firm-year":[29],"observations":[30],"311":[32],"French":[33,123],"firms":[34,89,146,166],"from":[35],"2011":[36],"2022.":[38],"authors":[40,75],"use":[41],"panel":[42],"data":[43],"regression":[44,49],"based":[45],"on":[46],"the":[47,74,108,122,127,130,196],"Prais\u2212Winsten":[48],"affects":[55],"payout.":[57],"Findings":[58],"results":[60,85],"show":[61],"that":[62,77,87],"positively":[66],"associated":[67],"with":[68],"policies.":[71],"More":[72],"importantly,":[73],"find":[76],"family":[78,88,104],"ownership":[79],"exacerbates":[80],"positive":[82],"relationship.":[83],"These":[84],"suggest":[86],"may":[90],"be":[91,148],"more":[92,177],"inclined":[93],"channel":[95],"savings":[97,156,169],"directly":[98],"into":[99],"distributions":[101],"benefit":[103],"shareholders":[105],"signal":[107],"firm\u2019s":[109],"financial":[110],"health":[111],"stability":[113],"investors.":[115],"Research":[116],"limitations/implications":[117],"This":[118,182],"examines":[120],"only":[121],"context,":[124],"which":[125],"restricts":[126],"generalizability":[128],"results.":[131],"Practical":[132],"implications":[133],"findings":[135],"provide":[136],"important":[137],"insights":[138],"for":[139],"investors":[140],"policymakers.":[142],"Investors":[143],"should":[147],"aware":[149],"their":[151],"tendency":[152],"distribute":[154],"as":[157],"dividends":[158],"rather":[159],"than":[160],"reinvest":[161,168],"them.":[162],"Policymakers":[163],"might":[164],"encourage":[165],"innovation":[171],"or":[172],"growth":[173],"initiatives":[174],"promote":[176],"balanced":[178],"economic":[179],"benefits.":[180],"Originality/value":[181],"builds":[184],"upon":[185],"prior":[186],"research":[187],"by":[188],"investigating":[189],"firms\u2019":[192],"specific":[193],"behaviors":[194],"influence":[195],"link":[197],"between":[198],"policy.":[203]},"counts_by_year":[{"year":2026,"cited_by_count":3}],"updated_date":"2026-11-14T11:04:58.165337","created_date":"2026-02-03T00:00:00"}
