THE IMPACT OF PROFITABILITY AND LEVERAGE ON TAX AGGRESSIVENESS WITH INCOME SMOOTHING AS THE MEDIATOR
Information asymmetry and differences in interests between agents and principals are unavoidable problems in agency relationships. Agents with better information than other parties try to maximize their benefits by managing or manipulating reported accounting numbers. Profitability and leverage are...
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| 1. autor: | |
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| Format: | Artigo |
| Język: | Inglês |
| Wydane: |
Universitas Airlangga
2024-03-01
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| Seria: | BAKI (Berkala Akuntansi dan Keuangan Indonesia) |
| Hasła przedmiotowe: | |
| Dostęp online: | https://e-journal.unair.ac.id/BAKI/article/view/44573 |
| Etykiety: |
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