The Effects of COVID-19 on Financial Distress and Tax Avoidance
Financially distressed firms are actively seeking ways to minimize tax-related cash outflows. During the COVID-19 pandemic, as financial constraints intensified, tax savings emerged as a vital source of internal financing for these firms. As a result, financially distressed firms are more likely to...
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| Main Authors: | , , , |
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| Format: | Article |
| Language: | fas |
| Published: |
University of Isfahan
2025-03-01
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| Series: | Journal of Asset Management and Financing |
| Subjects: | |
| Online Access: | https://amf.ui.ac.ir/article_28863_c60f7d293d5d413b6f06b2511a576f9a.pdf |
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