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)
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| 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. |
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| 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 |
| No. Panggil | No. Barkod | Ketersediaan |
|---|---|---|
| MK-Pdf | 03-17-672374992 | TERSEDIA |
| Ulasan: |
| Tidak ada ulasan pada koleksi ini: 20461310 |
