The Mediation Effects of Financial Distress on the Relationship between Capital Intensity and Return on Assets towards Corporate Tax Avoidance

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...

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Bibliographic Details
Published in:Management and Accounting Review
Main Author: 2-s2.0-85218796891
Format: Article
Language:English
Published: Universiti Teknologi Mara 2024
Online Access:https://www.scopus.com/inward/record.uri?eid=2-s2.0-85218796891&doi=10.24191%2fMAR.V23i03-17&partnerID=40&md5=b6c9872a6d13b62070e12ff066130997

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