Saragih, Arfah Habib; Ali, Syaiful - In: Journal of Applied Accounting Research 24 (2022) 2, pp. 217-234
Purpose This study examines the moderating effect of XBRL mandatory adoption on the association between managerial ability and corporate tax outcomes. Design/methodology/approach This study used a quantitative method with panel data regression models using a sample of listed firms on the...