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Keywords: Corporate tax avoidance
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Journal Articles
Journal:
Asian Journal of Accounting Research
Asian Journal of Accounting Research (2023) 8 (3): 279–292.
Published: 21 March 2023
... during economic challenges due to pandemic. Originality/value This study adds to the limited, albeit important, evidence on the joint effect of the COVID-19 pandemic and financial distress on tax avoidance. COVID-19 Financial distress Corporate tax avoidance Cross-country E69 H25 H60...
