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33.717  Articles
1 of 3.373 pages  |  10  records  |  more records»
This study aims to examine the influence of cash holding, leverage and political connections (CSR) on earnings quality. In addition, the moderating role of corporate social responsibility in the relationship between the variables also examined. Data were ... see more

This study aims to examine the influence of cash holding, leverage and political connections (CSR) on earnings quality. In addition, the moderating role of corporate social responsibility in the relationship between the variables also examined. Data were ... see more

This research examines and analyzes the effect of corporate governance structures, political connections, and transfer pricing on tax aggressiveness (CETR and BTD). The theory used in this research is agency theory. The sample of this research is manufact... see more

Research aims: This study seeks to prove empirical evidence regarding the effect of managerial ability on fraudulent financial statements.Design/Methodology/Approach: The population of this study was manufacturing firms listed on the Indonesia Stock Excha... see more

Aggressive tax management actions lead to a low tax ratio in Indonesia. The purpose of this study was to determine the effect of political connections on tax aggressiveness and to determine the moderation of management gender diversity on the effect of po... see more

We analyze the influence of political connections on tax avoidance and the moderating role of corporate governance on the relationship between political connections and tax avoidance. The results of panel data regression analysis on 512 observations of ma... see more

Media coverage, as an important part of the external corporate governance mechanism, plays an important guiding role in corporate behavior patterns and public opinion. Taking A-share listed companies of Shanghai Stock Exchange and Shenzhen Stock Exchange ... see more

Media coverage, as an important part of the external corporate governance mechanism, plays an important guiding role in corporate behavior patterns and public opinion. Taking A-share listed companies of Shanghai Stock Exchange and Shenzhen Stock Exchange ... see more

This study examines whether corporate political connections influence tax aggressiveness in state-owned enterprises and private-owned enterprises in Indonesia. The observation period is 2015 to 2017. The population taken is a state-owned enterprise and a ... see more

1 of 3.373 pages  |  10  records  |  more records»