Tax Avoidance, Corporate Governance and Firm Value in The Digital Era

In this study, we examine the link between tax avoidance and firm value and identify the moderating effect of corporate governance in this digital era. Corporate tax avoidance activities have been considered as value-enhancement activities to the companies and better quality of corporate governance...

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Bibliographic Details
Main Authors: Chen Siew Yee, Noor Sharoja Sapiei, Mazni Abdullah
Format: Article
Language:English
Published: Universitas Muhammadiyah Yogyakarta 2018-07-01
Series:Journal of Accounting and Investment
Subjects:
Online Access:https://journal.umy.ac.id/index.php/ai/article/view/4579