Financial constraints and corporate governance as moderating variables for the determinants of tax avoidance
The purpose of this study is to empirically investigate the effect of financial constraints and corporate governance as moderating variables on the determinants of tax avoidance, which includes foreign activity, corporate social responsibility, and political connections. All companies listed on the...
Main Authors: | , , , |
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Format: | Article |
Language: | English |
Published: |
LLC "CPC "Business Perspectives"
2022-03-01
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Series: | Investment Management & Financial Innovations |
Subjects: | |
Online Access: | https://www.businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/16267/IMFI_2022_01_Silvera.pdf |