Are Tax Avoidance and Earnings Management Link to Cost of Debt?
Abstract The company's debt cost shows the level of creditor confidence in its ability to repay its loans. Creditors charge a higher rate of return on debt to the company to compensate for the risk of the number of receivables being unable to be recovered by the company. This study examines emp...
Main Authors: | , |
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Format: | Article |
Language: | Indonesian |
Published: |
Lembaga Penelitian Universitas Swadaya Gunung Jati
2023-07-01
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Series: | Jurnal Kajian Akuntansi |
Online Access: | https://jurnal.ugj.ac.id/index.php/jka/article/view/7192 |