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

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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...

書誌詳細
出版年:	Management and Accounting Review
第一著者:	2-s2.0-85218796891
フォーマット:	論文
言語:	English
出版事項:	Universiti Teknologi Mara 2024
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

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