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Keywords: Superstition
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Journal Articles
Journal:
Journal of Accounting Literature
Journal of Accounting Literature (2026) 48 (3): 899–936.
Published: 16 September 2024
...Guanming He; Dongxiao Shen Purpose We examine how superstition shapes corporate tax avoidance and do so by taking a risk perspective and focusing on the zodiac-year belief prevalent in China. Design/methodology/approach We adopt a difference-in-differences research design to compare the degree...
