Nexus between profitability, firm size and leverage and tax avoidance: evidence from an emerging economy
Md Shamim Hossain,
Md.Sobhan Ali,
Md Zahidul Islam
et al.
Abstract:PurposeThis study examines the impact of profitability, firm size and leverage on corporate tax avoidance in Bangladesh, an emerging South Asian economy.Design/methodology/approachA balanced panel data of 62 firms from Dhaka and Chittagong stock exchanges in Bangladesh from 2009 to 2020 were used to run the regression. This study employed the fully modified ordinary least squares (FMOLS) and dynamic ordinary least squares (DOLS) to examine the hypotheses.FindingsThe findings show that large firms positively im… Show more
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