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Keywords: Corporate tax outcomes
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Journal Articles
The role of XBRL adoption on the association between managerial ability and corporate tax outcomes: empirical evidence from Indonesia
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Journal of Applied Accounting Research (2023) 24 (2): 217–234.
Published: 16 June 2022
...Arfah Habib Saragih; Syaiful Ali Purpose This study examines the moderating effect of XBRL mandatory adoption on the association between managerial ability and corporate tax outcomes. Design/methodology/approach This study used a quantitative method with panel data regression models using...
