Financial constraints and corporate governance as moderating variables for the determinants of tax avoidance

Financial constraints and corporate governance as moderating variables for the determinants of tax avoidance

The purpose of this study is to empirically investigate the effect of financial constraints and corporate governance as moderating variables on the determinants of tax avoidance, which includes foreign activity, corporate social responsibility, and political connections. All companies listed on the...

Full description

Bibliographic Details
Main Authors: Dica Lady Silvera, Achmad Hizazi, M. Syurya Hidayat, Sri Rahayu
Format: Article
Language:English
Published: LLC "CPC "Business Perspectives" 2022-03-01
Series:Investment Management & Financial Innovations
Subjects:
corporate governance
corporate social responsibility
financial constraint
foreign activity
political connection
tax avoidance
Online Access:https://www.businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/16267/IMFI_2022_01_Silvera.pdf

Similar Items

Similar Items