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Languages and corporate tax avoidance |
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| Authors: | Na Ke Yan Wenjia |
| Affiliation: | 1.Cheung Kong Graduate School of Business, Beijing, China ;2.Department of Accounting, Nanjing University, Nanjing, China ; |
| Abstract: | Review of Accounting Studies - This paper examines the effect of languages on corporate tax avoidance. We hypothesize and find that managers of firms in countries with languages that grammatically... |
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