Does the change of income tax rates lead to income smoothing practices in a sound corporate governance environment?
Year of publication: |
2018
|
---|---|
Authors: | Mulyadi, Martin Surya ; Anwar, Yunita ; Monica |
Published in: |
International journal of business excellence. - Genève : Inderscience Enterprises Ltd., ISSN 1756-0047, ZDB-ID 2458823-4. - Vol. 15.2018, 2, p. 189-198
|
Subject: | income smoothing | income tax rates change | corporate governance | Corporate Governance | Corporate governance | Einkommensteuer | Income tax | Einkommensteuertarif | Income tax rate | Gewinn | Profit |
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