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1-4 of 4
Keywords: Tax avoidance
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Journal Articles
Md Shamim Hossain, Md. Sobhan Ali, Md. Zahidul Islam, Md. Safiuddin, Chui Ching Ling, Chorng Yuan Fung
Journal of Accounting in Emerging Economies (2025) 15 (3): 623–644.
Published: 11 March 2025
...Md Shamim Hossain; Md. Sobhan Ali; Md. Zahidul Islam; Md. Safiuddin; Chui Ching Ling; Chorng Yuan Fung Purpose This research investigates the moderating impact of independent directors on the relationship between tax avoidance and the key characteristics of the listed firms, namely profitability...
Journal Articles
Journal of Accounting in Emerging Economies (2024) 14 (5): 1127–1155.
Published: 28 May 2024
...Anissa Dakhli Purpose The purpose of this paper is to study how CEO power impact corporate tax avoidance. In particular, this paper aims to empirically examine the moderating impact of institutional ownership on the relationship between CEO power and corporate tax avoidance. Design/methodology...
Journal Articles
Journal of Accounting in Emerging Economies (2024) 14 (1): 75–98.
Published: 09 February 2023
...Nermine Medhioub; Saoussen Boujelbene Purpose This study examines the association between corporate tax avoidance and the cost of debt (COD). It also investigates the moderating effect of integrated report (IR) assurance on tax avoidance/COD relationship. Design/methodology/approach Based...
Journal Articles
Journal of Accounting in Emerging Economies (2024) 14 (1): 1–24.
Published: 13 January 2023
...Riguen Rakia; Maali Kachouri; Anis Jarboui Purpose This study aims to provide a valuable contribution by exploring the moderating effect of women directors on the relationship between corporate social responsibility (CSR) and corporate tax avoidance of Malaysian listed companies. Design...
