Tax Amnesty and Earnings Management: An Initial Evidence

The aim of this paper is to examine the effect of earnings management on the participation of company owners in tax amnesty program in Indonesia. This study uses a matching sample approach that consist of publicly listed companies that participated in tax amnesty program and companies that did not p...

詳細記述

書誌詳細
出版年:Jurnal Dinamika Akuntansi
主要な著者: Ira Geraldina, Rania Jasmine
フォーマット: 論文
言語:英語
出版事項: Universitas Negeri Semarang 2019-03-01
主題:
オンライン・アクセス:https://journal.unnes.ac.id/nju/index.php/jda/article/view/18675