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Keywords: Tax risk
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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
Available to Purchase
Journal of Applied Accounting Research (2023) 24 (2): 217–234.
Published: 16 June 2022
... a sample of listed firms on the Indonesia Stock Exchange from 2010 to 2019. Findings The regression results indicate that XBRL adoption moderates the relationship between managerial ability on tax avoidance and tax risk. Firms with higher managerial ability have relatively greater tax avoidance...
