Al-Refiay, Hussen Amran; Barrak, Jasim Idan; … - In: Risks : open access journal 13 (2025) 2, pp. 1-24
avoidance may experience greater borrowing costs. Additionally, tax risk disclosure is shown to directly and significantly … associated with tax avoidance, reducing borrowing costs. These results imply that tax avoidance and its influence on corporate …