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Table 4 Results of the ANN-based misspecification tests

From: Tax avoidance and earnings management: a neural network approach for the largest European economies

 

GAAP_ETR

CASH_ETR

BTD

Test statistic

151.9029

172.6059

419.5276

p-value

0.0000

0.0000

0.0000

  1. All variables are defined in the Appendix