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84.495  Articles
1 of 8.451 pages  |  10  records  |  more records»
This study also aims to test the level of company earnings management before and after the new Corporate Income Tax rate in Law Number 02 of 2020 is set at 22%. The research was conducted on health sector companies listed on the Indonesia Stock Exchange (... see more

Empirically, high earnings quality positively influences market price movement. This is because it serves as a brief management guideline for implementing accounting standards and tax regulations for continuous meaningful improvement. This research tests ... see more

This study aims to analyze the effect of tax planning, deferred tax burden, and company size on earnings management. The object of this research is manufacturing companies in the consumer goods industry which are listed on the Indonesian stock exchange fo... see more

This study aims to see and obtain empirical evidence regarding the effects of Tax Avoidance, Revenue Management and Managerial Ownership Against Debt Costs. This research was conducted at the manufacturing sector company consumer goods listed on the Indon... see more

This study aims to see and obtain empirical evidence regarding the effects of Tax Avoidance, Revenue Management and Managerial Ownership Against Debt Costs. This research was conducted at the manufacturing sector company consumer goods listed on the Indon... see more

This study aims to examine whether market competition influences tax aggressiveness and whether management capabilities moderates the causality of market competition on tax aggressiveness. The population in this study are all manufacturing companies liste... see more

The objective of this research isto prove and explain The Effect  Of TaxManagement, Bonus Mechanism And Foreign Ownership On Transfer Pricing Decisionpartially and simultaneously.This researchused purposive sampling criteria and logistic regression a... see more

This study aims to knows the effect of tax management, managerial ownership, institutional ownership to earnings quality a company listed on Indoneisa Stock Exchange.  This study focused on manufacturing companies listed in Indonesia Stock Exchange f... see more

Research aims: This study examines the association of tax aggressiveness and earnings management practices using the accrual and real transaction-based earnings management.Design/Methodology/Approach: We use a purposive sampling method from the manufactur... see more

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