The effect of XBRL adoption on corporate tax avoidance: empirical evidence from an emerging country
Purpose: This paper aims to study the impact of the adoption of eXtensible Business Reporting Language (XBRL) on corporate tax avoidance. Design/methodology/approach: This paper used a quantitative method with panel data regression models using a sample of firms listed on the Indonesia Stock Exchang...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Emerald Group Holdings Ltd.
2022
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| Subjects: | |
| Online Access: | https://repository.ugm.ac.id/282004/1/The%20effect%20of%20XBRL%20adoption%20on%20corporate%20tax%20avoidance-%20empirical%20evidence%20from%20an%20emerging%20country.pdf |