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Keywords: Asia pacific
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Journal Articles
Journal of Financial Reporting and Accounting 1–25.
Published: 18 September 2026
...Mohd Ariff Kasim; Siti Rosmaini Mohd Hanafi; Khairul Anuar Kamarudin; Wan Adibah Wan Ismail Purpose This study aims to investigate the non-linear association between board independence and corporate tax avoidance in Asia-Pacific firms and examine how statutory tax rates moderate this relationship...
