The Association of Tax Aggressiveness on Accrual and Real Earnings Management

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...

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Bibliographic Details
Main Authors: Antonius Herusetya, Cyrilla Stefani
Format: Article
Language:English
Published: Universitas Muhammadiyah Yogyakarta 2020-08-01
Series:Journal of Accounting and Investment
Subjects:
tax aggressiveness
tax shelter
earnings management
real transaction
Online Access:https://journal.umy.ac.id/index.php/ai/article/view/9373

Internet

https://journal.umy.ac.id/index.php/ai/article/view/9373

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