The Mediation Effects of Financial Distress on the Relationship between Capital Intensity and Return on Assets towards Corporate Tax Avoidance
This paper investigated the relationship of capital intensity (CAPINT) and return on assets (ROA) on corporate tax avoidance (CTA) level among public listed companies. However, prior literature has failed to recognise the role of financial distress (FDR) in influencing the relationship between firm...
| 出版年: | Management and Accounting Review |
|---|---|
| 第一著者: | |
| フォーマット: | 論文 |
| 言語: | English |
| 出版事項: |
Universiti Teknologi Mara
2024
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| オンライン･アクセス: | https://www.scopus.com/inward/record.uri?eid=2-s2.0-85218796891&doi=10.24191%2fMAR.V23i03-17&partnerID=40&md5=b6c9872a6d13b62070e12ff066130997 |