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Keywords: absorptive capacity
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Journal Articles
Accounting Horizons (2023) 37 (4): 177–205.
Published: 01 December 2023
.... Following the absorptive capacity theory, we predict and find that ERP systems are associated with a greater degree of tax planning post-adoption, resulting in lower tax burdens. However, we also note increased firm discretion in tax planning, resulting in a larger amount of aggressive tax positions...