A cohesive model of predicting tax evasion from the perspective of fraudulent financial reporting amongst small and medium sized enterprises

Purpose: The issue of tax evasion through fraudulent financial reporting committed by companies is a major concern facing the tax authority in Malaysia. As such, the purpose of this study is to propose a cohesive model of predicting tax evasion from the perspective of fraudulent financial reporting...

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书目详细资料
发表在:Accounting Research Journal
主要作者: 2-s2.0-85115296555
格式: 文件
语言:English
出版: Emerald Group Holdings Ltd. 2022
在线阅读:https://www.scopus.com/inward/record.uri?eid=2-s2.0-85115296555&doi=10.1108%2fARJ-09-2020-0315&partnerID=40&md5=ecb1c6ab6255af093b31c688afacafdc

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