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Keywords: money laundering
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Journal Articles
The Accounting Review (2022) 97 (3): 77–106.
Published: 01 May 2022
... find that connected firms are more tax aggressive and engage in downward earnings manipulation. To corroborate our results, we exploit an amendment to the Italian Anti-Money Laundering regulation as a shock to the extent to which criminal organizations could expropriate connected firms' resources...
Includes: Supplementary data