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Keywords: Difference-in-differences analysis
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Journal Articles
Journal of Accounting in Emerging Economies (2024) 14 (1): 75–98.
Published: 09 February 2023
... Publishing Limited Licensed re-use rights only Tax avoidance Cost of debt Assurance report South Africa Difference-in-differences analysis A growing body of literature has investigated the association between tax avoidance practices and the cost of debt (COD) (Graham and Tucker, 2006...
