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...
| 出版年: | Jurnal Dinamika Akuntansi |
|---|---|
| 主要な著者: | , |
| 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 |
