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Keywords: Cash flow effective tax rate
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Journal Articles
Journal of Financial Reporting and Accounting (2026) 24 (1): 169–193.
Published: 20 October 2023
... the listed companies in Amman Stock Exchange (2009–2020). To obtain additional robust findings, this study used various proxies for measuring tax avoidance (effective tax rate [ETR] and cash flow effective tax rate [CFETR]). Findings Relying on various proxies for tax avoidance, the results reveal...
Journal Articles
Journal of Financial Reporting and Accounting (2020) 18 (4): 795–812.
Published: 18 November 2020
..., as most studies measure tax avoidance using the effective tax rate (ETR) only, while our study uses an additional measure, namely, the cash flow effective tax rate (CFETR). Thirdly, the inclusion of board composition in the current study provides evidence that emphasizes the significant role of some...
