Can Other Comprehensive Income be Used for Tax Avoidance?
Other Comprehensive Income (OCI) is the impact of applying fair value accounting, namely the difference between the fair value of assets (liabilities) and their carrying values. Uncertainty about the time and amount of OCI which is a medium for tax avoidance. This study provides empirical evidence...
| Main Authors: | , |
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| Format: | Article |
| Language: | Indonesian |
| Published: |
Petra Christian University
2022-12-01
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| Series: | Jurnal Akuntansi dan Keuangan |
| Subjects: | |
| Online Access: | https://jurnalakuntansi.petra.ac.id/index.php/aku/article/view/24267 |