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Keywords: IFRS adoption
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Journal Articles
International Journal of Law and Management (2025) 67 (1): 16–36.
Published: 13 March 2024
...Salma Chakroun; Anis Ben Amar Purpose This paper aims to examine the influence of the International Financial Reporting Standards (IFRS) adoption on corporate tax avoidance (CTA). In addition, this study aims to explore whether family ownership moderates the impact of IFRS adoption on CTA...
