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...

書目詳細資料
發表在:	Management and Accounting Review
主要作者:	2-s2.0-85218796891
格式:	Article
語言:	English
出版:	Universiti Teknologi Mara 2024
在線閱讀:	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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