Tax Amnesty and Earnings Management: An Initial Evidence
The aim of this paper is to examine the effect of earnings management on the participation of company owners in tax amnesty program in Indonesia. This study uses a matching sample approach that consist of publicly listed companies that participated in tax amnesty program and companies that did not p...
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| Autori principali: | , |
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| Natura: | Artigo |
| Lingua: | Inglês |
| Pubblicazione: |
Universitas Negeri Semarang
2019-03-01
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| Serie: | Jurnal Dinamika Akuntansi |
| Soggetti: | |
| Accesso online: | https://journal.unnes.ac.id/nju/index.php/jda/article/view/18675 |
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