With the increasing understanding of stakeholders on sustainability aspects for the business,
companies are nowadays paying more attention to environmental and social issues. This …

Managers can take advantage of the flexibility of accounting choices to act opportunistically
through financial aggressiveness and/or tax aggressiveness. The higher the complementary …

This study aims to examine whether two country characteristics—book-tax conformity and
law enforcement—affect the complementary level of financial and tax aggressiveness …

This study aims to examine the effect of enterprise risk management (ERM) and
sustainability reporting quality on firms' performance. This study argues that ERM is a risk …

Tax aggressiveness is an action taken by companies in reducing taxable income through tax
planning, either legally done by tax avoidance or illegally by tax evasion. This research …

This study aims to examine the effect of the proportion of independent commissioners and
audit quality on tax avoidance. This study also aims to investigate the impact of audit quality …

PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP NILAI
PERUSAHAAN (Studi Empiris pada Perusahaan Perkebunan dan Page 1 DIPONEGORO …

The purpose of this study is to investigate the role of noncontrolling large shareholders
(NCLSs) on corporate tax avoidance. It also examines whether family ownership moderates …

This research focus to investigate the effect of audit quality and financial constraint on the
complementary level of financial and tax reporting aggressiveness. This research uses …