The Association of Tax Aggressiveness on Accrual and Real Earnings Management

Research aims: This study examines the association of tax aggressiveness and earnings management practices using the accrual and real transaction-based earnings management. Design/Methodology/Approach: We use a purposive sampling method from the manufacturing industry listed on the Indonesia Stock...

Ausführliche Beschreibung

Bibliografische Detailangaben

Hauptverfasser:	Antonius Herusetya, Cyrilla Stefani
Format:	Artigo
Sprache:	Inglês
Veröffentlicht:	Universitas Muhammadiyah Yogyakarta 2020-08-01
Schriftenreihe:	Journal of Accounting and Investment
Schlagworte:	tax aggressiveness tax shelter earnings management real transaction
Online-Zugang:	https://journal.umy.ac.id/index.php/ai/article/view/9373
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