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Leadership Contribution for Spiritual Well-Being of Remote Workers Post Pandemic

Table 1: The Measurement of Variables

Variables The Measurement
Tax Avoidance  Effective Tax Rate =   T a x E x p e n s e P r e - t a x I n c o m e
Debt shifting  Debt Shifting = T o t a l L i a b i l i t y T o t a l a m o u n t o f E q u i t y  
Financial derivative   Derivative = a b s o l u t e   v a l u e o f n e t f a i r v a l u e o f d e r i v a t i v e T o t a l a s s e t
Transfer Pricing    Transfer Pricing =  R e l a t e d P a r t y R e c e i v a b l e T o t a l a m o u n t o f R e c e i v a b l e   
Financial distress Tobins Q = o u t s t a n d i n g s h a r e m a r k e t v a l u e + l i a b i l i t y T o t a l A s s e t
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