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Keywords: K34
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Journal Articles
Journal:
Journal of Accounting Literature
Journal of Accounting Literature (2026) 48 (5): 31–62.
Published: 06 January 2026
... rates Corporate tax avoidance H26 K34 M41 We provide evidence on whether there is a problem with complex accounting standards allowing significant discretion by firm managers on the level and category of segment disclosure to obscure tax avoidance (Hanlon and Heitzman, 2010), captured...
