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Keywords: Tax avoidance
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Journal Articles
Journal of Economic and Administrative Sciences (2026) 42 (1): 105–122.
Published: 16 April 2024
...Yan Xu Purpose The purpose of this paper is to investigate the relationship between tax avoidance and earnings persistence in the light of a developing economy, with the main focus on China. Design/methodology/approach In the analysis, the author conducts a survey on the tax avoidance...
Journal Articles
Journal of Economic and Administrative Sciences (2023) 39 (4): 1063–1087.
Published: 26 October 2021
... 08 2021 25 09 2021 © Emerald Publishing Limited 2021 Emerald Publishing Limited Licensed re-use rights only Tax planning activity Financial constraints Tax avoidance Permanent-effective-tax- rate Temporal-effective-tax-rate Cash-effective-tax-rate Yaw Ndori Queku can...
