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Keywords: Pyramid ownership structure
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Journal Articles
Journal:
Accounting Research Journal
Accounting Research Journal (2020) 33 (1): 16–33.
Published: 18 December 2019
...Justin Mindzak; Tao Zeng Purpose This paper aims to examine the relationship between pyramid ownership structure and tax avoidance. Design/methodology/approach This paper is an empirical work using a sample of Canadian listed firms. Findings Relying on several proxies for tax avoidance...
