Objective: The study conducted empirical testing of the independent commissioners can
decrease tax aggressiveness. Independent commissioners are part of corporate …

This paper aims to systematize the research field of sustainability reporting (SR) in
Indonesia. The paper reviews the development of research at SR, provides a critique of past …

Delisting events in the stock market significantly impact capital market participants. In South
Korea's KOSDAQ, an investment alert system signals a firm's delisting in advance. The …

Companies that engage in tax aggressiveness (TAG) are considered socially irresponsible
and problematic from the perspective of tax authorities. This study examines the impact of …

This paper examines the extent of corporate tax planning undertaken by a sample of 43
Malaysian-listed industrial companies during the period from 2000 to 2020. This longitudinal …

This study examines corporate effective tax rates (ETR) of Malaysian multinational
corporations (MNC) listed in the Financial Times Stock Exchange (FTSE) Bursa Malaysia …

Tax transparency is often associated with standardized reporting. Among the goals of the
2030 agenda, goal 12.6 encourages organizations to adopt sustainable practices and …

This study aims to identify and present current trends in worldwide research on corporate
taxation using bibliometric methods. A comprehensive search was conducted in the Scopus …

Penelitian ini bertujuan untuk menganalisis pengaruh kebijakan utang dan laporan
keberlanjutan terhadap nilai perusahaan pada perusahaan manufaktur yang terdaftar di …

Some companies that still apply the single-profit paradigm cause environmental damage, so
there is a need for accountability to stakeholder through media sustainability reports. This …