Data for the year 1980 reveal seller concentration to be high for domestic sales and exports, but large sellers in the domestic market often fail to rank among the largest exporters. Foreign-owned firms and joint ventures account for more than a quarter of sales in the domestic market and more...

Purpose - This study aims to examine the effect of ownership concentration and foreign ownership on tunneling activities in Indonesia. Design/methodology/approach - The population in this study were manufacturing companies listed on the Indonesian Stock Exchange from 2014 to 2018. The total...