Donkor, Augustine; Djajadikerta, Hadrian Geri; Mat … - In: Sustainability Accounting, Management and Policy Journal 13 (2022) 4, pp. 899-928
Purpose This study aims to examine the relationship between integrated reporting (IR) quality and corporate tax avoidance (CTA). IR is an emerging reporting mechanism, while CTA practices are considered a hindrance to inclusive and sustainable growth. The study also assesses the moderating role...