Apa yang menjadi motif perusahaan terlibat dalam tax avoidance? Literatur menjelaskan terdapat dua argumentasi mengapa avoidance (TA). Pertama, keterlibatan terhadap karena menghemat dana. Kedua, untuk mengelola konflik keagenan (conflict of interest). Studi ini berargumen bahwa berasal dari keagenan, manajer cenderung memanipulasi teks laporan tahunan menutupi demi kepentingan pribadi mereka. ...

** Associate Professor, University of Maryland; National Fellow, Hoover Institution, Stanford University. We are grateful to Ron Gilson, Joe Grundfest, Alan Schwartz, and Eric Talley for helpful comments. Todd Cleary provided excellent research assistance. The support of the John M. Olin Program in Law and Economics at Stanford Law School and The Roberts Center for Law, Business, and Corporate ...

The social contract has been about rights and responsibilities in human societies. Facebook and its role in manufacturing and sustaining a global social contract, a new “we” is clearly one of the research areas that needs more attention. A new “we” is coming of age in the new age of connectivity and communication with a new outlook toward responsibility and rights at individual and collective l...