Tax Aggressiveness, Fair Value Accounting, Debt Maturity: Does Integrated Reporting Matter?
This study investigates the association between tax aggressiveness, fair value accounting and debt maturity and whether Integrated Reporting (IR) moderates those relationships. This study's methodology is a quantitative approach with multiple linear regression models and panel data. The sample...
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| Format: | Article |
| Language: | English |
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Universitas Tarumanagara
2022-01-01
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| Series: | Jurnal Akuntansi |
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| Online Access: | https://ecojoin.org/index.php/EJA/article/view/815 |