Non-executive employee ownership and corporate tax avoidance in Europe
Date: 29 ianuarie 2026
Time: 11h00 - 12h00 (EET)
Format: Online, via Google Meet (link)
Invited Speaker: Assoc. Prof. Sami ADWAN (University of Sussex, United Kingdom)
Presentation Title: Non-executive employee ownership and corporate tax avoidance in Europe
Abstract:
Based on a sample of listed firms in 26 European countries from 2006 to 2021, this study shows that higher employee ownership is associated with lower corporate tax avoidance, particularly when blockholder ownership and analyst following are lower. Employee shareholding thus acts as an internal governance mechanism by improving monitoring and the information environment.
