Investigating CSR Disclosures and Aggressive Financial Reporting in Relation to Tax Aggressiveness: Can Board Structure Change The Status Quo?

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Investigating CSR Disclosures and Aggressive Financial Reporting in Relation to Tax Aggressiveness: Can Board Structure Change The Status Quo?

In recent years, academic researchers and policymakers have increasingly discussed the role of Corporate Social Responsibility (CSR) disclosures and aggressive financial reporting in tax aggressiveness. Tax aggressiveness can be defined as a company's eagerness in using legal loopholes and othe...

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Bibliographic Details
Published in:	International Journal of Economics and Management
Main Author:	Kesumaningrum N.D.; Bujang I.; Muda R.; Oktavia R.; Girau E.A.
Format:	Article
Language:	English
Published:	Universiti Putra Malaysia 2024
Online Access:	https://www.scopus.com/inward/record.uri?eid=2-s2.0-85193747921&doi=10.47836%2fijeam.18.1.02&partnerID=40&md5=43a26d11f222eb3f9a97214eaf887bce

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