Matches in SemOpenAlex for { <https://semopenalex.org/work/W3118613957> ?p ?o ?g. }
Showing items 1 to 99 of
99
with 100 items per page.
- W3118613957 abstract "This study aims to verify the correlation between financial distress and earnings management of tax aggressiveness moderated by corporate governance. This study uses a population of manufacturing companies that publish their financial statement on the Indonesia Stock Exchange from 2017 until 2018. Sample collection was performed using a purposive sampling method, resulting in a total of 212 populations that published complete financial reports. This study was tested by using the Multiple Regression Analysis test. This research gave empirical proofs that financial distress and real earnings management positively influenced the tax aggressiveness was supported, the proportion of independent commissioners weakened the financial distress and negatively impacted the tax aggressiveness was supported, the total audit committees weakened the financial distress and negatively influenced the tax aggressiveness was not supported, the proportion of independent commissioners and total audit committees weakened the real earnings management and negatively affected the tax aggressiveness was not supported" @default.
- W3118613957 created "2021-01-18" @default.
- W3118613957 creator A5004978340 @default.
- W3118613957 creator A5074883680 @default.
- W3118613957 creator A5082724891 @default.
- W3118613957 date "2020-12-12" @default.
- W3118613957 modified "2023-10-17" @default.
- W3118613957 title "The effect of financial distress and earnings management on tax aggressiveness with corporate governance as the moderating variable" @default.
- W3118613957 cites W1539021281 @default.
- W3118613957 cites W2054211082 @default.
- W3118613957 cites W2117947772 @default.
- W3118613957 cites W2152266356 @default.
- W3118613957 cites W2204777768 @default.
- W3118613957 cites W2244419138 @default.
- W3118613957 cites W2273753142 @default.
- W3118613957 cites W2295341529 @default.
- W3118613957 cites W2404199991 @default.
- W3118613957 cites W2587529581 @default.
- W3118613957 cites W2609873004 @default.
- W3118613957 cites W2610696422 @default.
- W3118613957 cites W2611381416 @default.
- W3118613957 cites W2760906880 @default.
- W3118613957 cites W2790955989 @default.
- W3118613957 cites W2797972023 @default.
- W3118613957 cites W2810652426 @default.
- W3118613957 cites W2905959080 @default.
- W3118613957 cites W2907290046 @default.
- W3118613957 cites W2908454282 @default.
- W3118613957 cites W2912451758 @default.
- W3118613957 cites W2942237866 @default.
- W3118613957 cites W2951255702 @default.
- W3118613957 cites W2955579479 @default.
- W3118613957 cites W2968600652 @default.
- W3118613957 cites W2982375079 @default.
- W3118613957 cites W2997221146 @default.
- W3118613957 cites W3035955305 @default.
- W3118613957 cites W3094712558 @default.
- W3118613957 cites W3125366981 @default.
- W3118613957 cites W3162858704 @default.
- W3118613957 cites W2111223267 @default.
- W3118613957 cites W2612621515 @default.
- W3118613957 cites W2949925648 @default.
- W3118613957 doi "https://doi.org/10.20525/ijrbs.v9i7.965" @default.
- W3118613957 hasPublicationYear "2020" @default.
- W3118613957 type Work @default.
- W3118613957 sameAs 3118613957 @default.
- W3118613957 citedByCount "0" @default.
- W3118613957 crossrefType "journal-article" @default.
- W3118613957 hasAuthorship W3118613957A5004978340 @default.
- W3118613957 hasAuthorship W3118613957A5074883680 @default.
- W3118613957 hasAuthorship W3118613957A5082724891 @default.
- W3118613957 hasBestOaLocation W31186139571 @default.
- W3118613957 hasConcept C100363876 @default.
- W3118613957 hasConcept C10138342 @default.
- W3118613957 hasConcept C121955636 @default.
- W3118613957 hasConcept C137725906 @default.
- W3118613957 hasConcept C144133560 @default.
- W3118613957 hasConcept C199521495 @default.
- W3118613957 hasConcept C200870193 @default.
- W3118613957 hasConcept C2781009383 @default.
- W3118613957 hasConcept C2781027943 @default.
- W3118613957 hasConcept C2781426361 @default.
- W3118613957 hasConcept C2908647359 @default.
- W3118613957 hasConcept C39389867 @default.
- W3118613957 hasConcept C71924100 @default.
- W3118613957 hasConcept C99454951 @default.
- W3118613957 hasConceptScore W3118613957C100363876 @default.
- W3118613957 hasConceptScore W3118613957C10138342 @default.
- W3118613957 hasConceptScore W3118613957C121955636 @default.
- W3118613957 hasConceptScore W3118613957C137725906 @default.
- W3118613957 hasConceptScore W3118613957C144133560 @default.
- W3118613957 hasConceptScore W3118613957C199521495 @default.
- W3118613957 hasConceptScore W3118613957C200870193 @default.
- W3118613957 hasConceptScore W3118613957C2781009383 @default.
- W3118613957 hasConceptScore W3118613957C2781027943 @default.
- W3118613957 hasConceptScore W3118613957C2781426361 @default.
- W3118613957 hasConceptScore W3118613957C2908647359 @default.
- W3118613957 hasConceptScore W3118613957C39389867 @default.
- W3118613957 hasConceptScore W3118613957C71924100 @default.
- W3118613957 hasConceptScore W3118613957C99454951 @default.
- W3118613957 hasLocation W31186139571 @default.
- W3118613957 hasLocation W31186139572 @default.
- W3118613957 hasLocation W31186139573 @default.
- W3118613957 hasOpenAccess W3118613957 @default.
- W3118613957 hasPrimaryLocation W31186139571 @default.
- W3118613957 hasRelatedWork W1549155980 @default.
- W3118613957 hasRelatedWork W1563762055 @default.
- W3118613957 hasRelatedWork W2471291638 @default.
- W3118613957 hasRelatedWork W2735088861 @default.
- W3118613957 hasRelatedWork W3003267582 @default.
- W3118613957 hasRelatedWork W3010223956 @default.
- W3118613957 hasRelatedWork W3120497713 @default.
- W3118613957 hasRelatedWork W3156351142 @default.
- W3118613957 hasRelatedWork W4281801777 @default.
- W3118613957 hasRelatedWork W2981246201 @default.
- W3118613957 isParatext "false" @default.
- W3118613957 isRetracted "false" @default.
- W3118613957 magId "3118613957" @default.
- W3118613957 workType "article" @default.