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Keywords: Dynamic panel
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Journal Articles
Journal of Accounting in Emerging Economies (2024) 14 (4): 747–770.
Published: 18 August 2023
... firm-year observations of non-financial listed companies in Sri Lanka from 2014 to 2019. The dynamic panel system GMM technique was used to test the hypotheses, and further analyses were performed using the propensity score matching technique. Findings All four effective tax rate measures' mean...
