Abstract:This research aims to investigate the impact of tax avoidance and firm life cycle on cash holdings for a sample of 126 non-financials companies listed on the Egyptian stock market with 711 observations for the period 2012 -2019. Tax avoidance, the first independent variable is measured by two proxies: the current effective tax rate (ETR), and book tax difference ratio (BTD). For the second independent variable, firm's life cycle, the cash flow approach is used to capture the five stages of the life cycle. Turn… Show more
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