Financial distress and tax avoidance: the moderating effect of the COVID-19 pandemic

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...

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Bibliographic Details
Main Authors: Akmalia Ariff, Wan Adibah Wan Ismail, Khairul Anuar Kamarudin, Mohd Taufik Mohd Suffian
Format: Article
Language:English
Published: Emerald Publishing 2023-06-01
Series:AJAR (Asian Journal of Accounting Research)
Subjects:
COVID-19
Financial distress
Corporate tax avoidance
Cross-country
Online Access:https://www.emerald.com/insight/content/doi/10.1108/AJAR-10-2022-0347/full/pdf

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