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Keywords: tax aggressiveness
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Journal Articles
Journal of International Accounting Research (2020) 19 (2): 19–39.
Published: 01 June 2020
... by Joanna L. Ho. 3 2019 4 2020 2020 internal control tax avoidance tax planning tax aggressiveness state-owned enterprises The question of whether and how various governance mechanisms mitigate agency problems is an enduring one. Jensen and Meckling (1976) argue...