Damayanti, Theresia Woro - In: Verslas : teorija ir praktika : Vilniaus Gedimino … 20 (2019), pp. 284-292
' total costs. This study aims to test the effects of IFRS adoption and law enforcement on book-tax aggressiveness in six … prioritize book-tax aggressiveness over book-tax conformity. Further, law enforcement negatively affects book-tax aggressiveness …. All in all, our findings imply that law enforcement is very crucial for ASEAN countries to enhance managers' awareness of …