TAX AVOIDANCE AND FINANCIAL PERFORMANCE OF NON-FINANCIAL QUOTED COMPANIES: EMPIRICAL EVIDENCE FROM MOROCCO
The purpose of this article is to examine the relationship between tax avoidance (TA) and the financial performance (FP) of non-financial companies listed on the Moroccan stock exchange. FP is measured by a widely recognized accounting indicator which is the return on assets (ROA). TA is measured b...
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Main Authors: | Каутар Лахрарі, Сіхам Сахбані |
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Format: | Article |
Language: | English |
Published: |
FINTECH Alliance LLC
2025-06-01
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Series: | Фінансово-кредитна діяльність: проблеми теорії та практики |
Subjects: | |
Online Access: | https://fkd.net.ua/index.php/fkd/article/view/4742 |
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