HOW CAN FINANCIAL DISTRESS MODERATE FINANCIAL PERFORMANCE RELATIONSHIPS AFFECT TAX AVOIDANCE?

HOW CAN FINANCIAL DISTRESS MODERATE FINANCIAL PERFORMANCE RELATIONSHIPS AFFECT TAX AVOIDANCE?

The objective of this study is to collect tangible evidence that illustrates the influence of key financial indicators like return on assets and leverage on tax avoidance while also evaluating the role of financial distress as a moderating variable. It examines the performance of consumer companies...

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Bibliographic Details
Main Authors: Леді Карліна, Меутія Меутія, Імам Абу Ханіфа, Ііс Ісмаваті
Format: Article
Language:English
Published: FINTECH Alliance LLC 2024-12-01
Series:Фінансово-кредитна діяльність: проблеми теорії та практики
Subjects:
financial distress
tax avoidance
return on assets
leverage
panel data
Online Access:https://fkd.net.ua/index.php/fkd/article/view/4528
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