Keywords: Family SMEs
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Journal Articles
Journal Articles
Journal Articles
International Journal of Entrepreneurial Behavior & Research (2023) 29 (1): 218–244.
Published: 26 August 2022
... of corporate government and management practices explains the difference in tax avoidance behaviour in closely held family SMEs. Using the 2012 Spanish thin-capitalisation rule as a quasi-experiment, the authors estimate panel regressions with firm fixed effects and robust standard errors. This model...

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