Keyphrases
COVID-19 Pandemic
100%
Corporate Tax Avoidance
100%
Audit Firm Tenure
100%
Auditor Independence
22%
Nonlinear Relationship
22%
COVID-19
11%
New Evidence
11%
Design Methodology
11%
Politicians
11%
Moderating Effect
11%
Crisis Period
11%
Auditors
11%
World Bank
11%
Cultural Factors
11%
Financial Data
11%
Endogeneity
11%
Taxation
11%
Propensity Score Matching
11%
Global Datasets
11%
Tax Authorities
11%
Multiple Proxies
11%
Aggressive Tax Avoidance
11%
Mandatory Audit Firm Rotation
11%
Weighted Least Squares Estimator
11%
Corporate Tax Rates
11%
Book-tax Differences
11%
Firm Behavior
11%
Social Sciences
COVID 19 Epidemic
100%
Corporate Tax
100%
Tax Avoidance
100%
Legislation
25%
Investors
25%
Taxation
25%
COVID-19
12%
Cultural Factor
12%
Propensity Score
12%
World Bank
12%
Firm Behavior
12%
Authors
12%
Economics, Econometrics and Finance
Tax Avoidance
100%
Corporate Taxation
100%
Audit Firm Tenure
100%
Investors
22%
Audit Regulation
22%
Taxation
22%
Tax Rate
11%
Propensity Score Matching
11%
Firm Behavior
11%