Does board of commissioners independence still relevant in tax avoidance monitoring?

This study aims to examine does independence of the Board of Commissioner (BOC) is still relevant as a corporate governance mechanism regarding monitoring managers’ activity, such as aggressive in financial reporting and tax avoidance during financial distress condition. The focus of this study is l...

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Bibliographic Details
Main Authors: Dianwicaksih Arieftiara, Imam Alhady, Noegrahini Lastiningsih
Format: Article
Language:English
Published: Ümit Hacıoğlu 2021-08-01
Series:International Journal of Research In Business and Social Science
Subjects:
Online Access:https://www.ssbfnet.com/ojs/index.php/ijrbs/article/view/1263