研究论文
The impact of financial distress on corporate tax avoidance spanning the global financial crisis: Evidence from Australia
Grant Richardson, Grantley Taylor, Roman Lanis
The University of Adelaide Curtin University University of Technology Sydney
来源Economic Modelling
年份2014
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学术脉络
学科主题
经济 / 管理Corporate Taxation and Avoidance
Corporate Finance and Governance · Auditing, Earnings Management, Governance
参考文献 79
The Australian Economy and the Global Downturn Part 1: Reasons for Resilience
被引 30Tony McDonald, Steve Morling · Economic round-up · 2011
Corporate financial distress and bankruptcy : predict and avoid bankruptcy, analyze and invest in distressed debt
被引 377Edward I. Altman, Edith Hotchkiss · 2005
Taxes and Business Strategy: A Planning Approach
被引 1,002Myron S. Scholes · 1991
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引用本文 168
Does family ownership reduce corporate tax avoidance? The moderating effect of audit quality
被引 246Safa Gaaya, Nadia Lakhal, Faten Lakhal · Managerial Auditing Journal · 2017
Determinants and consequences of financial distress: review of the empirical literature
被引 236Ahsan Habib, Mabel D. Costa, Hedy Jiaying Huang · Accounting and Finance · 2018
Audit committee characteristics and tax avoidance: Evidence from an emerging economy
被引 106Van Cuong Dang, Quang Nguyen · Cogent Economics & Finance · 2022
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