Corporate Governance and Tax Litigation: Evidence from Brazil’s B3 Market
ABSTRACT Objective: examine how corporate governance indicators - Novo Mercado (NM), Novo Mercado Index (IGNM), Corporate Governance Index (IGC), and Tag Along Index (ITAG) - relate to tax litigation among B3-listed firms. Methods: we analyze 3,290 firm-year observations from 254 B3 companies (2009-2023) using OLS, ran...