Saragih, Arfah Habib; Ali, Syaiful - In: Journal of Applied Accounting Research 24 (2022) 2, pp. 217-234
results indicate that XBRL adoption moderates the relationship between managerial ability on tax avoidance and tax risk. Firms … with higher managerial ability have relatively greater tax avoidance practices and lower tax risk following XBRL adoption … financial reporting to support the tax administrator’s performance in assessing firms’ tax avoidance and tax risk. The authors …