ESG disclosure, governance, political connection, and tax Aggressiveness: what information is critical, and is more information always forceful?

This research examines the complex relationships among ESG (Environmental, Social, and Governance) disclosure, corporate governance, political affiliations, and tax aggressiveness (TAG) in basic materials and energy sector companies listed on the Indonesia and Malaysian Stock Exchanges. By focusing...

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主要な著者:	Priandhita Sukowidyanti Asmoro, Suresh Ramakrishnan, Sifa Arsyanda, Nurlita Sukma Alfandia, Devi Nur Cahaya Ningsih, Dewi Noor Fatikhah Rokhimakhumullah, Kadarisman Hidayat
フォーマット:	Artigo
言語:	Inglês
出版事項:	Taylor & Francis Group 2024-12-01
シリーズ:	Cogent Business & Management
主題:	ESG disclosure political connection governance tax aggressiveness global reporting initiative hierarchical regression
オンライン･アクセス:	https://www.tandfonline.com/doi/10.1080/23311975.2024.2435600
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