Results 51 to 60 of about 1,034,930 (373)

Political connections, business strategy and tax aggressiveness: evidence from China

China Accounting and Finance Review, 2022
PurposeThe purpose of this paper is to investigate the effects of political connections on the association between firms' business strategy and their tax aggressiveness in an emerging economy such as China.Design/methodology/approachThe authors study a ...
Hong Fan, Liqiang Chen
semanticscholar   +1 more source

Pengaruh Agresivitas Pelaporan Keuangan terhadap Agresivitas Pajak: Dampak Penerapan Mandatory Disclosure Rules (Studi pada Negara-negara Anggota G-20)

Organum, 2019
This study aims to examine the effect of the aggressiveness of financial reporting on tax aggressiveness behavior and examine the differences in tax aggressiveness behavior between before and after the implementation of mandatory disclosure rules.
Rezza Regia Sugandi, Ida Farida Adi Prawira   +1 more
doaj   +1 more source

The Association of Tax Aggressiveness on Accrual and Real Earnings Management

Journal of Accounting and Investment, 2020
Research aims: This study examines the association of tax aggressiveness and earnings management practices using the accrual and real transaction-based earnings management.
Antonius Herusetya, Cyrilla Stefani
doaj   +1 more source

Effect of Audit Committee on Tax Aggressiveness: French Evidence

Journal of Risk and Financial Management
This study investigates the effect of audit committee characteristics on the level of tax aggressiveness. Drawing on a sample of 72 French listed firms from the SBF120 index for the period from 2015 to 2022, this study measures the level of tax ...
Ahmad Alqatan, Safa Chemingui, Muhammad Arslan   +2 more
semanticscholar   +1 more source

The Role Of Corporate Governance And Tax Risk In Indonesia Investor Response To Tax Avoidance And Tax Aggressiveness

Jurnal riset akuntansi terpadu, 2022
This study examines the effect of tax avoidance and tax aggressiveness on firm value. Besides, this study also analyzes the moderating role of tax risk and corporate governance in this relationship.
Amrie Firmansyah, Wahyudi Febrian, T. D. Falbo   +2 more
semanticscholar   +1 more source

Factors Influencing Tax Aggressiveness in Manufacturing Companies in Indonesia: An Analysis of Corporate Social Responsibility, Leverage, and the Moderating Role of Good Corporate Governance

Jurnal AKSI (Akuntansi dan Sistem Informasi)
This research analyzes the factors influencing tax aggressiveness in manufacturing companies in Indonesia, focusing on Corporate Social Responsibility (CSR), leverage, and the moderating role of Good Corporate Governance (GCG).
Yudhistira Ardana, Fikri Rizki Utama, Etty Puji Lestari   +2 more
doaj   +1 more source

Moderation of Financial Constraints in Transfer Pricing Aggressiveness, Income Smoothing, and Managerial Ability to Avoid Taxation

Jurnal Ilmiah Akuntansi dan Bisnis, 2021
This study examines the effect of transfer pricing aggressiveness, income smoothing, and managerial ability in tax avoidance with financial constraints as a moderating variable.
Hanung Adittya Aristyatama, Agus Bandiyono   +1 more
doaj   +1 more source

Does the presence of a sustainability committee strengthen the impact of ESG disclosure on tax aggressiveness? Insights from North America

Review of Quantitative Finance and Accounting
We investigate the influence of ESG disclosure on tax aggressiveness within the North American Travel and Leisure (T&L) sectors, specifically examining the role of sustainability committees in this relationship.
Supun Chandrasena, Lane Matthews, A. Gerged   +2 more
semanticscholar   +1 more source

The Cost of the National Disability Insurance Scheme: Australia's Print‐Media Discourse

Australian Journal of Social Issues, EarlyView.
ABSTRACT This paper examines the way that Australian newspapers have framed the cost of the National Disability Insurance Scheme (NDIS). Introduced in 2013, the NDIS represented a major change in Australia's disability support policy, moving for the first time to a nationwide universal insurance model.
Meera Chinnappa, Jennifer Smith‐Merry, Kuo‐yi Jade Chang   +2 more
wiley   +1 more source

The Role of Related Party Transaction and Earning Management in Reducing Tax Aggressiveness

Riset Akuntansi dan Keuangan Indonesia, 2019
This study aimed to examine the influence of related party transactions (RPT) on tax aggressiveness by using earning management as an intervening variable.
Masna Ellyani, Ataina Hudayati
doaj   +1 more source