The Effects of Cooperative Compliance on Firms' Tax Risk, Tax Risk Management and Compliance Costs.

Schmalenbach Z Betriebswirtsch Forsch · 2021 · PMC8591712 · PMID 34803211

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highly significantno p-value reported

Much of this mediation effect can be attributed to a notable direct effect of ∆HM on ∆Certainty of 2.666, which is highly significant and, with responses being given on seven-point scales, qualitatively large.

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