Artikel Jurnal :: Kembali

Artikel Jurnal :: Kembali

The role of tax environment on the relationship between tax avoidance and earnings quality: evidence from ASEAN country

by Oktavia, Sylvia Veronica Nalurita Purnama Siregar, Ratna Wardhani, Ning Rahayu ([Publisher not identified], 2017)

 Abstrak

This research aims to examine the relationship between the level of tax avoidance and the quality of earnings proxied by the accrual-based earnings management and earnings persistence. In addition, this research also aims to examine if the relationship between the level of tax avoidance and accrual-based earnings management and earnings persistence depends on the tax environment of a country. This research uses a cross-country analysis with the scope of ASEAN countries, consisting of Philippines, Indonesia, Malaysia, and Singapore. The result of this research indicates that the tax environment of a country affects the relationship between the level of tax avoidance and the accrual-based earnings management, but does not affect the relationship between the level of tax avoidance and earnings persistence.

 File Digital: 1

 Kata Kunci

 Metadata

Jenis Koleksi : Artikel Jurnal
No. Panggil : MK-Pdf
Entri utama-Nama orang :
Entri tambahan-Nama orang :
Subjek :
Penerbitan : [Place of publication not identified]: [Publisher not identified], 2017
Sumber Pengatalogan : LibUI eng rda
ISSN : 0972-9380
Majalah/Jurnal : International Journal of Economic Research
Volume : Volume 14 Number 10, 2017
Tipe Konten : text
Tipe Media : computer
Tipe Carrier : online resource
Akses Elektronik :
Institusi Pemilik : Universitas Indonesia
Lokasi : Perpustakaan UI, Lantai 3
  • Ketersediaan
  • Ulasan
  • Sampul
No. Panggil No. Barkod Ketersediaan
MK-Pdf 03-17-672374992 TERSEDIA
Ulasan:
Tidak ada ulasan pada koleksi ini: 20461310
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