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Keywords: Tax risk
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Journal Articles
Journal:
Corporate Governance
Corporate Governance (2023) 23 (5): 1117–1144.
Published: 28 February 2023
...Arfah Habib Saragih; Syaiful Ali Purpose The purpose of this study is to examine the impact of managerial ability on corporate tax risk and long-term tax avoidance using the upper echelons theory. Design/methodology/approach This study uses a quantitative method with regression models, using...
