Cross-Country Evidence on Earnings Quality and Corporate Tax Avoidance: The Moderating Role of Legal Institutions - Archive ouverte HAL Access content directly
Journal Articles Economics Bulletin Year : 2020

Cross-Country Evidence on Earnings Quality and Corporate Tax Avoidance: The Moderating Role of Legal Institutions

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Ramzi Benkraiem
Audencia Business School
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Safa Gaaya
Institut de Recherche en Gestion
Faten Lakhal
  • Function : Author

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Humanities and Social Sciences Business administration Humanities and Social Sciences Economics and Finance Quantitative Finance [q-fin] General Finance [q-fin.GN]

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https://hal-audencia.archives-ouvertes.fr/hal-02877313

Submitted on : Monday, June 22, 2020-11:28:52 AM

Last modification on : Monday, January 23, 2023-2:14:19 PM

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hal-02877313 , version 1 (22-06-2020)

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  • HAL Id : hal-02877313 , version 1

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Ramzi Benkraiem, Safa Gaaya, Faten Lakhal. Cross-Country Evidence on Earnings Quality and Corporate Tax Avoidance: The Moderating Role of Legal Institutions. Economics Bulletin, 2020, 40 (2), pp.1714-1726. ⟨hal-02877313⟩

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