ESG disclosure, governance, political connection, and tax Aggressiveness: what information is critical, and is more information always forceful?

ESG disclosure, governance, political connection, and tax Aggressiveness: what information is critical, and is more information always forceful?

This research examines the complex relationships among ESG (Environmental, Social, and Governance) disclosure, corporate governance, political affiliations, and tax aggressiveness (TAG) in basic materials and energy sector companies listed on the Indonesia and Malaysian Stock Exchanges. By focusing...

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Bibliographic Details
Main Authors: Priandhita Sukowidyanti Asmoro, Suresh Ramakrishnan, Sifa Arsyanda, Nurlita Sukma Alfandia, Devi Nur Cahaya Ningsih, Dewi Noor Fatikhah Rokhimakhumullah, Kadarisman Hidayat
Format: Article
Language:English
Published: Taylor & Francis Group 2024-12-01
Series:Cogent Business & Management
Subjects:
ESG disclosure
political connection
governance
tax aggressiveness
global reporting initiative
hierarchical regression
Online Access:https://www.tandfonline.com/doi/10.1080/23311975.2024.2435600

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https://www.tandfonline.com/doi/10.1080/23311975.2024.2435600

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