Financial distress and tax avoidance: the moderating effect of the COVID-19 pandemic
Purpose – This paper examines whether financial distress is associated with tax avoidance and whether the COVID-19 pandemic moderates such association. Design/methodology/approach – The sample covers 38,958 firm-year observations from 32 countries during the period 2015–2020. Financial distress is m...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Emerald Publishing
2023-06-01
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| Series: | AJAR (Asian Journal of Accounting Research) |
| Subjects: | |
| Online Access: | https://www.emerald.com/insight/content/doi/10.1108/AJAR-10-2022-0347/full/pdf |