Financial distress and tax avoidance : the moderating effect of the COVID-19 pandemic
Year of publication: |
2023
|
---|---|
Authors: | Ariff, Akmalia M. ; Wan Adibah Wan Ismail ; Khairul Anuar Kamarudin ; Mohd Taufik Mohd Suffian |
Published in: |
Asian journal of accounting research. - Bingley : Emerald Publishing Limited, ISSN 2443-4175, ZDB-ID 2952193-2. - Vol. 8.2023, 3, p. 279-292
|
Subject: | Corporate tax avoidance | COVID-19 | Cross-country | Financial distress | Coronavirus | Steuervermeidung | Tax avoidance | Insolvenz | Insolvency | Wirkungsanalyse | Impact assessment |
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