We consider the codifference and the normalized codifference function as dependence measures for stationary processes. Based on the empirical characteristic function, we propose estimators of the codifference and the normalized codifference function.We showconsistency of the proposed estimators,where the underlyingmodel is the ARMAwith symmetric α-stable innovations, 0 < α ≤ 2. In addition, we ...

This study aims to examine the determinant of tax avoidance. The independent variables used in this are financial distress, profitability, and audit quality. dependent variable is While moderating firm size. companies studied manufacturing consumer goods industry sector listed on Indonesia Stock Exchange (IDX) for 2015-2019 period. sampling technique purposive sampling. number research samples ...