This study examines the impact of audit quality, board of directors' characteristics, and the
adoption of International Financial Reporting Standards (IFRS) on the financial performance …

Purpose The purpose of this study is to examine the interactive impact of tax avoidance and
tax risk on the firm value. Design/methodology/approach This study covers 290 observations …

This study aims to examine the impact of International Financial Reporting Standards (IFRS)
adoption on financial reporting quality in Saudi Arabia, with a specific focus on the mediating …

Penelitian ini menguji pengaruh penghindaran pajak dan manajemen laba terhadap nilai
perusahaan, serta menguji peran moderasi konsentrasi kepemilikan dalam hubungan …

Ethical governance and the board’s moderating role in Zakat avoidance effects on firm value in
muslim nations | Emerald Insight Books and journals Case studies Expert Briefings Open …

The objective of this research is to examine the effect of tax planning measured by using
three proxies (tax per share, effective tax rate, and book-tax differences per share) on the …

Purpose This paper aimed to shed light on the relationship between blockchain technology
intensity and tax evasion and whether this relationship is moderated by good governance …

Purpose The purpose of this paper is to study how CEO power impact corporate tax
avoidance. In particular, this paper aims to empirically examine the moderating impact of …

Apakah Praktik Penghindaran Pajak Meningkatkan Nilai Perusahaan? Tujuan Utama-
Penelitian menguji baik pengaruh penghindaran pajak atas nilai perusahaan serta efek …

The study investigates whether the firms' characteristics, including ownership structure,
audit, and familiarity affect tax evasion. The study has used the ordinary least square (OLS) …