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Moderating Role of Financial Policies on the Relationship between Tax Aggressiveness and Cash Holding

Research aims: This study aims to examine and analyze the effect of tax aggressiveness on cash holding, and financial policies (leverage, capital intensity, inventory intensity) can moderate tax aggressiveness on cash holding. Design/Methodology/Approach: The population in this study was manufactur...

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Furkejuvvon:
Váldodahkkit: Setu Setyawan, Dhaniel Syam, Ahmad Juanda
Materiálatiipa: Artigo
Giella:Inglês
Almmustuhtton: Universitas Muhammadiyah Yogyakarta 2021-04-01
Ráidu:Journal of Accounting and Investment
Fáttát:
cash holding
agresivitas pajak
leverage
capital intensity
inventory intensity
Liŋkkat:https://journal.umy.ac.id/index.php/ai/article/view/10862
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