02133cam a2200361 i 450000100070000000500170000700600190002400700150004300800410005804000260009908200190012509000150014410000310015924502000019026000550039026400680044526400120051330000520052533600210057733700230059833800320062152007610065353000220141453800290143665000300146565000600149570000280155570000300158370000300161370000300164385600450167385600530171874758420260216100642.0m     o  d |      cr cnu||||||||260213s2024    my       b    001 1 eng d  aSUTSbengcSUTSdSUTS00a336.24/MDS223  a336.24/MDS1 aMd Shamim Hossaineauthor.14aNexus between profitability, firm size and leverage and tax avoidance :bevidence from an emerging economy /cMd Shamim Hossain, Md.Sobhan Ali, Md Zahidul Islam, Chui Ching Ling, Chorng Yuan Fung  aAsian Review of Accounting 32(5), 759–780 (2024) 1aSarawak, Malaysia :bSwinburne University of Technology,c2024. 4c©2024.  a1 online resources (22 pages) :billustrations.  atext2rdacontent  acomputer2rdamedia  aonline resource2rdacarrier0 aUsing a balanced panel of 62 listed Bangladeshi firms (2009–2020) drawn from Dhaka and Chittagong stock exchanges, this study examines how profitability (ROA), firm size, and leverage relate to corporate tax avoidance measured by cash effective tax rate (CETR). Employing FMOLS and DOLS estimators (with Pedroni cointegration, GLS robustness, and Dumitrescu–Hurlin panel causality), the authors find positive and significant associations between profitability, size, leverage and (lower) effective tax rates—i.e., higher profitability, larger size, and greater leverage are linked to greater tax avoidance. The paper discusses policy implications for monitoring profitable, large, and highly leveraged firms, and notes limitations of CETR as a proxy.  aIssued in online.  aMode of access: Internet 0aTax avoidancezBangladesh 0aCorporationsvTaxationzBangladeshxEconometric models.10aMd. Sobhan Alieauthor.10aMd Zahidul Islameauthor.10aLing, Chui Chingeauthor.10aFung Chorng Yuan,eauthor7 3DOI Linku10.1108/ARA‑08‑2023‑02387 3Copy DOI link and search viauhttps://libkey.io/