Prudence Accounting, Financial Distress, and Foreign Operations on Tax Avoidance: Leverage’s Moderating Role

Purpose : The study investigates the effect of prudence accounting, financial distress, and foreign operations on tax avoidance, while also examining the moderating role of leverage in these relationships. The research addresses inconsistencies in prior studies regarding the influence of these facto...

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Autores principales:	Nural Achmad Raainaa, Arifah Fibri Andriani
Formato:	Artigo
Lenguaje:	Inglês
Publicado:	Universitas Negeri Semarang 2025-09-01
Colección:	Accounting Analysis Journal
Materias:	tax avoidance prudence accounting financial distress foreign operations leverage
Acceso en línea:	https://journal.unnes.ac.id/journals/aaj/article/view/30782
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