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We examine the impact of corporate tax avoidance on the price and non-price terms of bank loans. We predict and provide …. These favorable effects are more pronounced for borrowers with higher credit risk and better governance. Firms with more … avoidance as a credit quality improving factor and are willing to offer favorable loan contracting terms to successful tax …
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on the cost of bank loans is more pronounced for smaller banks, banks in low- and middle-income countries, and unlisted …
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