1 |
Jewell, J. J., & Mankin, J. A. (2011). What is your ROA? An investigation of the many formulas for calculating return on assets. Academy of Educational Leadership Journal, 15(7), 79-91.
|
2 |
Bonsall, S. B., Leone, A. J., Miller, B. P., & Rennekamp, K. (2017). A plain English measure of financial reporting readability. Journal of Accounting and Economics, 63(2-3), 329-357. https://doi.org/10.1016/j.jacceco.2017.03.002
DOI
|
3 |
Shapiro, S. P. (2005). Agency theory. Annual Review of Sociology, 31, 263-284. https://doi.org/10.1146/annurev.soc.31.041304.122159
DOI
|
4 |
Mowen, M., Hansen, D., & Heitger, D. (2011). Cornerstones of managerial accounting. Canada: Nelson Education.
|
5 |
Jaffar, R., Derashid, C., & Taha, R. (2021). Determinants of tax aggressiveness: Empirical evidence from Malaysia. Journal of Asian Finance, Economics, and Business, 8(5), 179-188. https://doi.org/10.13106/jafeb.2021.vol8.no5.0179
DOI
|
6 |
Lee, B. B., Dobiyanski, A., & Minton, S. (2015). Theories and empirical proxies for corporate tax avoidance. Applied Business and Economics, 17(3), 21-34. http://t.www.na-businesspress.com/JABE/LeeBB_Web17_3_.pdf
|
7 |
Loughran, T., & Mcdonald, B. (2014). Measuring readability in financial disclosures. Journal of Finance, 69(4), 1643-1671. https://doi.org/10.1111/jofi.12162
DOI
|
8 |
Rego, S. O. (2003). Tax-avoidance activities of U.S. multinational corporations. Contemporary Accounting Research, 20(4), 805-833. https://doi.org/10.1506/VANN-B7UB-GMFA-9E6W
DOI
|
9 |
Xu, Q., Fernando, G., Tam, K., & Zhang, W. (2020). Financial report readability and audit fees: A simultaneous equation approach. Managerial Auditing Journal, 35(3), 345-372. https://doi.org/10.1108/MAJ-02-2019-2177
DOI
|
10 |
Seifzadeh, M., Salehi, M., Abedini, B., & Ranjbar, M. H. (2021). The relationship between management characteristics and financial statement readability. EuroMed Journal of Business, 16(1), 108-126. https://doi.org/10.1108/EMJB-12-2019-0146
DOI
|
11 |
Sunarto, S., Widjaja, B., & Oktaviani, R. M. (2021). The effect of corporate governance on tax avoidance: The Role of profitability as a mediating variable. Journal of Asian Finance, Economics, and Business, 8(3), 217-227. https://doi.org/10.13106/jafeb.2021.vol8.no3.0217
DOI
|
12 |
Malcolm, S., & Richard, T. (1992). Readability and understandability: Different measures of the textual complexity of accounting narrative. Accounting, Auditing & Accountability Journal, 5(4), 93-116. https://doi.org/10.1108/09513579210019549
DOI
|
13 |
Nguyen, J. H. (2020). Tax avoidance and financial statement readability. European Accounting Review, 23(9), 198-221. https://doi.org/10.1080/09638180.2020.1811745
DOI
|
14 |
Prananjaya, K. P., & Narsa, N. P. D. R. H. (2019). Obedience Pressure and Tax Sanction: An Experimental Study on Tax Compliance. Jurnal Akuntansi dan Keuangan, 21(2), 68-81.
DOI
|
15 |
Saka, C., Oshika, T., & Jimichi, M. (2017). Does tax avoidance diminish sustainability? SSRN Electronic Journal, 7, 15-65. https://doi.org/10.2139/ssrn.3061565
DOI
|
16 |
Salehi, M., Lari Dasht Bayaz, M., Mohammadi, S., Adibian, M. S., & Fahimifard, S. H. (2020). Auditors' response to the readability of financial statement notes. Asian Review of Accounting, 28(3), 463-480. https://doi.org/10.1108/ARA-03-2019-0066
DOI
|
17 |
United Nations. (2011). International tax evasion and avoidance. https://www.un.org/esa/ffd/wp-content/uploads/2014/09/8STM_CRP11_Add1_Tax-Evasion.pdf
|
18 |
Utomo, S., Mohd Rizal, P., Romlah, J., & Rosiati, R. (2012). Relationship between shareholders motives and corporate tax avoidance: A literature study. International Journal of Business, Economics, and Law, 1, 10-15. https://www.ijbel.com/wp-content/uploads/2014/06
|
19 |
Inger, K. K., Meckfessel, M. D., Zhou, M. J., & Fan, W. P. (2018). An examination of the impact of tax avoidance on the readability of tax footnotes. Journal of the American Taxation Association, 40(1), 1-29. https://doi.org/10.2308/atax-51812
DOI
|
20 |
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs, and ownership structure. Journal of Financial Economics, 3(4), 305-360. https://doi.org/10.1016/0304-405X(76)90026-X
DOI
|
21 |
Khan, M., Srinivasan, S., & Tan, L. (2017). Institutional ownership and corporate tax avoidance: New evidence. Accounting Review, 92(2), 101-122. https://doi.org/10.2308/accr-51529
DOI
|
22 |
Kovermann, J., & Velte, P. (2019). The impact of corporate governance on corporate tax avoidance: A literature review. Journal of International Accounting, Auditing, and Taxation, 36, 100270. https://doi.org/10.1016/j.intaccaudtax.2019.100270
DOI
|
23 |
Laiho, T. (2011). Agency theory and ownership structure-estimating the effect of ownership structure on firm performance. 87. https://aaltodoc.aalto.fi/handle/123456789/629
|
24 |
Lazar, S., & Istrate, C. (2018). Corporate tax mix and firm performance. A comprehensive assessment for Romanian listed companies. Economic Research-Ekonomska Istrazivanja, 31(1), 1258-1272. https://doi.org/10.1080/1331677X.2018.1482225
DOI
|
25 |
Li, F. (2008). Annual report readability, current earnings, and earnings persistence. Journal of Accounting and Economics, 45(2-3), 221-247. https://doi.org/10.1016/j.jacceco.2008.02.003
DOI
|
26 |
Long, M., Ervin, J. S., & Laurie, H. E. (2010). Using heteroscedasticity consistent standard errors in the linear regression model. The American Statistician, 54(3), 217-224. http://www.jstor.org/stable/2685594
DOI
|
27 |
Baskerville, R. F., & Rhys, H. (2014). A Research Note on Understandability, Readability, and Translatability of IFRS. SSRN Electronic Journal, 1-13. https://doi.org/10.2139/ssrn.2528118
DOI
|
28 |
Choi, Y. (2021). Does tax avoidance induce earnings persistence? An empirical study in Korea. Journal of Asian Finance, Economics, and Business, 8(6), 759-767. https://doi.org/10.13106/jafeb.2021.vol8.no6.0759
DOI
|
29 |
Drake, K. D., Hamilton, R., & Lusch, S. J. (2020). Are declining effective tax rates indicative of tax avoidance? Insight from effective tax rate reconciliations. Journal of Accounting and Economics, 70(1), 101317. https://doi.org/10.1016/j.jacceco.2020.101317
DOI
|
30 |
Balakrishnan, K., Blouin, J. L., & Guay, W. R. (2019). Tax aggressiveness and corporate transparency. Accounting Review, 94(1), 45-69. https://doi.org/10.2308/accr-52130
DOI
|
31 |
Bendickson, J., Muldoon, J., Liguori, E. W., & Davis, P. E. (2016). Agency theory: Background and epistemology. Journal of Management History, 22(4), 437-449. https://doi.org/10.1108/JMH-06-2016-0028
DOI
|
32 |
Beuselinck, C., Blanco, B., Dhole, S., & Lobo, G. J. (2018). Financial statement readability and tax aggressiveness. SSRN Electronic Journal, 11, 21-45. https://doi.org/10.2139/ssrn.3261115
DOI
|
33 |
Du Toit, E. (2017). The readability of integrated reports. Meditari Accountancy Research, 25(4), 629-653. https://doi.org/10.1108/MEDAR-07-2017-0165
DOI
|
34 |
El-Sayed, D. H., Adel, E., Elmougy, O., Fawzy, N., Hatem, N., & Elhakey, F. (2021). The influence of narrative disclosure readability, information ordering and graphical representations on non-professional investors' judgment: Evidence from an emerging market. Journal of Applied Accounting Research, 22(1), 138-167. https://doi.org/10.1108/JAAR06-2020-0115
DOI
|
35 |
Fama, E. F., & French, K. R. (1992). The cross-section of expected stock returns. The Journal of Finance, 47(2), 427-465. https://doi.org/10.1111/j.1540-6261.1992.tb04398.x
DOI
|
36 |
Luo, J., Hui, L. X., & Chen, H. (2018). Annual report readability and corporate agency costs. China Journal of Accounting Research, 11(3), 187-212. https://doi.org/10.1016/j.cjar.2018.04.001
DOI
|
37 |
Sukotjo, C., & Soenarno, Y. N. (2018). Tax aggressiveness, accounting fraud, and annual report readability. Journal of Finance and Economics, 6(2), 38-42. https://doi.org/10.12691/jfe-6-2-1
DOI
|
38 |
Fuadah, L. L., & Kalsum, U. (2021). The impact of corporate social responsibility on firm value: The role of tax aggressiveness in Indonesia. Journal of Asian Finance, Economics, and Business, 8(3), 209-216. https://doi.org/10.13106/jafeb.2021.vol8.no3.0209
DOI
|
39 |
Desai, M. A., & Dharmapala, D. (2005). Corporate tax avoidance and firm value. SSRN Electronic Journal, 18, 45-96. https://doi.org/10.2139/ssrn.689562
DOI
|
40 |
Dyreng, S. D., Hanlon, M., & Maydew, E. L. (2008). Long-run corporate tax avoidance. The Accounting Review, 83(1), 61-82. https://doi.org/10.2308/accr.2008.83.1.61
DOI
|
41 |
Indonesian Accountants Association. (2015). Presentation of Financial Statements. Presentation of Financial Statement, 1, 24.
|
42 |
Chen, X., Hu, N., Wang, X., & Tang, X. (2014). Tax avoidance and firm value: Evidence from China. Nankai Business Review International, 5, 111-129. https://doi.org/10.1108/NBRI-10-2013-0037
DOI
|
43 |
Hanlon, M., & Heitzman, S. (2010). A review of tax research. Journal of Accounting and Economics, 50(2-3), 127-178. https://doi.org/10.1016/j.jacceco.2010.09.002
DOI
|
44 |
Hayes, A. F., & Cai, L. (2007). Using heteroskedasticity-consistent standard error estimators in OLS regression: An introduction and software implementation. Behavior Research Methods, 39(4), 709-722. https://doi.org/10.3758/BF03192961
DOI
|