The effect of financial distress and earnings management on tax aggressiveness with corporate governance as the moderating variable
Author
Abstract
Suggested Citation
DOI: 10.20525/ijrbs.v9i7.965
Download full text from publisher
References listed on IDEAS
- Henny Rakhmawati & Sutrisno T & M. Khoiru Rusydi, 2020. "Influenceof TAM and UTAUT models of the use of e-filing on tax compliance," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 9(1), pages 106-111, January.
- Richardson, Grant & Taylor, Grantley & Lanis, Roman, 2015. "The impact of financial distress on corporate tax avoidance spanning the global financial crisis: Evidence from Australia," Economic Modelling, Elsevier, vol. 44(C), pages 44-53.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Athira, A. & Ramesh, Vishnu K., 2023. "COVID-19 and corporate tax avoidance: International evidence," International Business Review, Elsevier, vol. 32(4).
- Badar Alshabibi & Shanmuga Pria & Khaled Hussainey, 2022. "Nationality Diversity in Corporate Boards and Tax Avoidance: Evidence from Oman," Administrative Sciences, MDPI, vol. 12(3), pages 1-12, August.
- ElBannan, Mona A., 2021. "On the prediction of financial distress in emerging markets: What matters more? Empirical evidence from Arab spring countries," Emerging Markets Review, Elsevier, vol. 47(C).
- José M Durán‐Cabré & Alejandro Esteller‐Moré & Luca Salvadori, 2020. "Cyclical Tax Enforcement," Economic Inquiry, Western Economic Association International, vol. 58(4), pages 1874-1893, October.
- Ji-Hye Kim & Eungoo Kang, 2023. "An Empirical Research: Incorporation of User Innovativeness into TAM and UTAUT in Adopting a Golf App," Sustainability, MDPI, vol. 15(10), pages 1-22, May.
- Fatemeh Mohammad Ebrahimzadeh Sepasgozar & Usef Ramzani & Sabbar Ebrahimzadeh & Sharifeh Sargolzae & Samad Sepasgozar, 2020. "Technology Acceptance in e-Governance: A Case of a Finance Organization," JRFM, MDPI, vol. 13(7), pages 1-17, June.
- Benkraiem, Ramzi & Gaaya, Safa & Lakhal, Faten, 2022. "Corporate tax avoidance, economic policy uncertainty, and the value of excess cash: International evidence," Economic Modelling, Elsevier, vol. 108(C).
- Ferchichi Jihene & Dabboussi Moez, 2019. "The Moderating Effect of Audit Quality on CEO Compensation and Tax Avoidance: Evidence from Tunisian Context," International Journal of Economics and Financial Issues, Econjournals, vol. 9(1), pages 131-139.
- Christofer Adrian & Mukesh Garg & Anh Viet Pham & Soon-Yeow Phang & Cameron Truong, 2023. "Do Natural Disasters Affect Corporate Tax Avoidance? The Case of Drought," Journal of Business Ethics, Springer, vol. 186(1), pages 105-135, August.
- Zhu, Jun & Ho, Kung-Cheng & Luo, Sijia & Peng, Langchuan, 2023. "Pandemic and tax avoidance: Cross-country evidence," Economic Modelling, Elsevier, vol. 124(C).
- Geng, Yong & Liu, Wei & Li, Kai & Chen, Hanshu, 2021. "Environmental regulation and corporate tax avoidance: A quasi-natural experiment based on the eleventh Five-Year Plan in China," Energy Economics, Elsevier, vol. 99(C).
- Fatica, Serena & Gregori, Wildmer Daniel, 2020. "How much profit shifting do European banks do?," Economic Modelling, Elsevier, vol. 90(C), pages 536-551.
- Dhawan, Anirudh & Ma, Liangbo & Kim, Maria H., 2020. "Effect of corporate tax avoidance activities on firm bankruptcy risk," Journal of Contemporary Accounting and Economics, Elsevier, vol. 16(2).
- Benkraiem, Ramzi & Uyar, Ali & Kilic, Merve & Schneider, Friedrich, 2021.
"Ethical behavior, auditing strength, and tax evasion: A worldwide perspective,"
Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 43(C).
- Ramzi Benkraiem & Ali Uyar & Merve Kilic & Friedrich Schneider, 2021. "Ethical behavior, auditing strength, and tax evasion: A worldwide perspective," Post-Print hal-03185090, HAL.
- Athira, A. & Lukose, P.J. Jijo, 2023. "Do common institutional owners' activisms deter tax avoidance? Evidence from an emerging economy," Pacific-Basin Finance Journal, Elsevier, vol. 80(C).
- Mengyao Zhang & Hasliza Hassan & Melissa Wendy Migin, 2023. "Exploring the Consumers’ Purchase Intention on Online Community Group Buying Platform during Pandemic," Sustainability, MDPI, vol. 15(3), pages 1-13, January.
- Neba Bhalla & Rakesh Kumar Sharma & Inderjit Kaur, 2022. "Effect of Tax Knowledge and Technological Shift in Tax System on Business Performance: A PLS-SEM Analysis," Sustainability, MDPI, vol. 14(16), pages 1-18, August.
- Kadarisman Hidayat & Diana Zuhroh, 2023. "The Impact of Environmental, Social and Governance, Sustainable Financial Performance, Ownership Structure, and Composition of Company Directors on Tax Avoidance: Evidence from Indonesia," International Journal of Energy Economics and Policy, Econjournals, vol. 13(6), pages 311-320, November.
More about this item
Keywords
financial distress; earnings management; tax aggressiveness; corporate governance;All these keywords.
Statistics
Access and download statisticsCorrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:rbs:ijbrss:v:9:y:2020:i:7:p:167-176. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Umit Hacioglu (email available below). General contact details of provider: https://edirc.repec.org/data/ssbffea.html .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.