The role of XBRL adoption on the association between managerial ability and corporate tax outcomes: empirical evidence from Indonesia

Purpose This study examines the moderating effect of XBRL mandatory adoption on the association between managerial ability and corporate tax outcomes.Design/methodology/approach This study used a quantitative method with panel data regression models using a sample of listed firms on the Indonesia St...

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Veröffentlicht in:	Journal of applied accounting research 2023-03, Vol.24 (2), p.217-234
Hauptverfasser:	Saragih, Arfah Habib, Ali, Syaiful
Format:	Artikel
Sprache:	eng
Schlagworte:	Audit risk Corporate taxes Executives Extensible Business Reporting Language Financial reporting Financial statements Managerial skills Regression analysis Stock exchanges Tax avoidance
Online-Zugang:	Volltext
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