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...
| الحاوية / القاعدة: | Management and Accounting Review |
|---|---|
| المؤلف الرئيسي: | |
| التنسيق: | مقال |
| اللغة: | English |
| منشور في: |
Universiti Teknologi Mara
2024
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| الوصول للمادة أونلاين: | https://www.scopus.com/inward/record.uri?eid=2-s2.0-85218796891&doi=10.24191%2fMAR.V23i03-17&partnerID=40&md5=b6c9872a6d13b62070e12ff066130997 |