Corporate reporting, corporate governance mechanisms and tax aggressiveness: evidence from Indonesia / Ninuk Dewi Kesumaningrum ... [et al.]

• Autori principali: Kesumaningrum, Ninuk Dewi (Autore), Bujang, Imbarine (Autore), Muda, Ruhaini (Autore), Mohamed, Norhayati (Autore)
• Natura: Libro
• Pubblicazione: Accounting Research Institute (ARI) and UiTM Press, Universiti Teknologi MARA, 2023-08.
• Soggetti: Article; PeerReviewed
• Accesso online: Link Metadata

This study aimed to empirically analyze the relationship between corporate reporting, both mandatory (financial reporting) and voluntary (Corporate Social Responsibility (CSR) disclosure) reporting, three corporate governance mechanisms (board size, independent board, and CEO duality), and tax aggre...