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Published in 2021 at "Journal of International Accounting Research"
DOI: 10.2308/jiar-2020-036
Abstract: This study examines how a firm’s tax disclosures in a CSR report are influenced by its tax avoidance behavior. Using a sample of public U.K. firms, our empirical analysis reveals that firms engaging in higher…
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Keywords:
tax;
disclosures corporate;
tax disclosures;
avoidance tax ... See more keywords