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Browsing ICARE 2020 by Subject "Colombo Stock Exchange (CSE), corporate tax avoidance, earning management, Board characteristics, Agency theory"

Browsing ICARE 2020 by Subject "Colombo Stock Exchange (CSE), corporate tax avoidance, earning management, Board characteristics, Agency theory"

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  • Nilupuli, N.V.A.N.; Manawadu, I. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, 2020)
    The objective of this study is to investigate the effect of audit quality on tax avoidance in listed manufacturing and diversified holding companies in Sri Lanka. The audit quality is determined based on the size of the ...

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