Tax Aggressiveness, Fair Value Accounting, Debt Maturity: Does Integrated Reporting Matter?

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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Bibliographic Details
Main Author: Pria A. Pamungkas, Amrie Firmansyah, Resi A. Qadri, Agung Dinarjito, Zef Arfiansyah
Format: Article
Language:English
Published: Universitas Tarumanagara 2022-01-01
Series:Jurnal Akuntansi
Subjects:
debt maturity
fair value accounting
integrated reporting
tax aggressiveness.
Online Access:https://ecojoin.org/index.php/EJA/article/view/815

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