Adams, Samuel Olorunfemi; Balogun, Philomena Omoshade - In: Dutch journal of finance and management 4 (2020) 2/68, pp. 1-9
of firm size, leverage, return on asset, capital intensity, and inventory intensity on corporate effective tax rate was … rates (ETR) avoidance. Firm leverage (LEV) and capital intensity (CAPINT) on the other hand has an insignificant inverse …