Value relevance of comprehensive income: Tax avoidance and derivative instruments
نویسندگان
چکیده
The existence of comprehensive income as the adoption IFRS, which has been carried out in Indonesia since 2012, resulted this figure information one important used by investors. Company policies originating from operating and non-operating activities can affect financial quality. This study deals with effect tax avoidance derivative instruments on value relevance income. Research data is derived non-financial companies listed Stock Exchange (IDX) 2012 to 2019, sourced www.idx.co.id finance.yahoo.com. study’s total number samples 202 observations through purposive sampling several criteria. Data research included cross-section so that hypothesis testing employed ordinary least square regression analysis. finds are not associated suggests investors’ investment decisions influenced ownership instruments. However, positively using book equity basis, while negatively comparable basis.
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ژورنال
عنوان ژورنال: Corporate and business strategy review
سال: 2022
ISSN: ['2708-4965', '2708-9924']
DOI: https://doi.org/10.22495/cbsrv3i1art8