PENGARUH TAX AVOIDANCE, CORPORATE GOVERNANCE INDEX, KEBIJAKAN HUTANG DAN GROWTH OPPORTUNITY TERHADAP NILAI PERUSAHAAN
نویسندگان
چکیده
منابع مشابه
Externalities of Corporate Tax Avoidance
We show that when a meaningful proportion of firms in an economy engage in tax avoidance strategies, the covariance between a firm’s cash flow and the market cash flows increases, thereby increasing a firm’s cost of capital. This negative externality is imposed on all firms in the economy, not just tax-avoiding firms. The negative externality results regardless of the level of uncertainty assoc...
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ژورنال
عنوان ژورنال: Accounting Global Journal
سال: 2019
ISSN: 2623-1778,2622-7177
DOI: 10.24176/agj.v3i1.3057