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Tax Disclosure in Financial Statements: The Case of Indonesia
16 references·0 citing·50 second hopsampled
Tax Disclosure in Financial Statements: The Case of Indonesia (2022)Tax Disclosure in Financial Statements: T…Tax avoidance, corporate governance, and corporate social responsibility: The case of the Egyptian capital market (2020)Tax avoidance, corporate gove…The impact of corporate governance on corporate tax avoidance—A literature review (2019)The impact of corporate gover…EFFECT OF QUALITY OF GOOD CORPORATE GOVERNANCE DISCLOSURE, LEVERAGE AND FIRM SIZE ON PROFITABILITY OF ISALMIC COMMERCIAL BANKS (2019)EFFECT OF QUALITY OF GOOD COR…Corporate tax planning and corporate tax disclosure (2019)Corporate tax planning and co…Corporate tax avoidance: is tax transparency the solution? (2019)Corporate tax avoidance: is t…Public tax-return disclosure (2018)Public tax-return disclosureOn the relationship between corporate governance and firm performance: Evidence from GCC countries (2017)On the relationship between c…The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2016)The Economics of Disclosure a…Corporate Tax Disclosure: A Review of Concepts, Theories, Constraints, and Benefits (2015)Corporate Tax Disclosure: A R…Corporate governance, incentives, and tax avoidance (2015)Corporate governance, incenti…The Effects of Regulatory Scrutiny on Tax Avoidance: An Examination of SEC Comment Letters (2014)The Effects of Regulatory Scr…THE EFFECT OF PUBLIC DISCLOSURE ON REPORTED TAXABLE INCOME: EVIDENCE FROM INDIVIDUALS AND CORPORATIONS IN JAPAN (2013)THE EFFECT OF PUBLIC DISCLOSU…A transparency Disclosure Index measuring disclosures: Chinese listed companies (2010)A transparency Disclosure Ind…How does internal control regulation affect financial reporting? (2009)How does internal control reg…Corporate tax avoidance and high-powered incentives (2005)Corporate tax avoidance and h…Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Information asymmetry, corpor…Positive Accounting Theory (1985)Corporate Governance and Equity Prices (2003)Does Environmental Information Disclosure Benefit Waste Discharge Reduction? 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Capitalism and Freedom (2002)Illiquidity and stock returns: cross-section and time-series effects (2002)Is corporate environmental disclosure associated with firm value? A multicountry study of Gulf Cooperation Council firms (2020)The effect of corporate social responsibility practices on tax avoidance: an empirical study in the French context (2021)Tax Avoidance Culture and Employees' Behavior Affect Sustainable Business Performance: The Moderating Role of Corporate Social Responsibility (2022)The Structure of Corporate Ownership: Causes and Consequences (1985)A review of tax research (2010)The Effect of Corporate Tax Avoidance on the Cost of Equity (2013)Corporate Political Connections and Tax Aggressiveness (2015)Incorrect Inferences When Using Residuals as Dependent Variables (2018)Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2006)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)IRS Attention (2016)CORPORATE TAX AVOIDANCE: A LITERATURE REVIEW AND RESEARCH AGENDA (2019)Financial report comment letters and greenwashing in environmental, social and governance disclosures: Evidence from China (2023)Management ownership and market valuation (1988)Detecting Earnings Management. (1995)Long-Run Corporate Tax Avoidance (2008)Corporate tax avoidance and stock price crash risk: Firm-level analysis (2011)Investor protection and corporate governance (2000)Earnings management and investor protection: an international comparison (2003)Do delays in expected loss recognition affect banks' willingness to lend? 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References

  • 2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature7,391 cited
  • 2005Corporate tax avoidance and high-powered incentives2,187 cited
  • 2016The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research1,754 cited
  • 2015Corporate governance, incentives, and tax avoidance1,072 cited
  • 2009How does internal control regulation affect financial reporting?448 cited
  • 2019The impact of corporate governance on corporate tax avoidance—A literature review410 cited
  • 2014The Effects of Regulatory Scrutiny on Tax Avoidance: An Examination of SEC Comment Letters329 cited
  • 2017On the relationship between corporate governance and firm performance: Evidence from GCC countries250 cited
  • 2010A transparency Disclosure Index measuring disclosures: Chinese listed companies243 cited
  • 2020Tax avoidance, corporate governance, and corporate social responsibility: The case of the Egyptian capital market220 cited
  • 2019Corporate tax avoidance: is tax transparency the solution?149 cited
  • 2018Public tax-return disclosure144 cited
  • 2013THE EFFECT OF PUBLIC DISCLOSURE ON REPORTED TAXABLE INCOME: EVIDENCE FROM INDIVIDUALS AND CORPORATIONS IN JAPAN97 cited
  • 2019EFFECT OF QUALITY OF GOOD CORPORATE GOVERNANCE DISCLOSURE, LEVERAGE AND FIRM SIZE ON PROFITABILITY OF ISALMIC COMMERCIAL BANKS

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44 cited
  • 2019Corporate tax planning and corporate tax disclosure35 cited
  • 2015Corporate Tax Disclosure: A Review of Concepts, Theories, Constraints, and Benefits26 cited
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