Mangoting, Yenni and NUGROHO, MONICA VALENCIA and YANUAR, AVELIA (2019) Tax Avoidance Dynamics across Firm�s Life Cycle. [UNSPECIFIED]
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Official URL: http://icame.unhas.ac.id/icame2018/
Abstract
The purpose of this study is to examine the association between the stages in a firm�s life cycle on tax avoidance strategies. This research uses cash flow pattern as a proxy to identify firm�s life cycle and divide it into four phases of life cycle. We find that tax avoidance is significantly positively associated with the introduction and decline phase and not significantly negatively related with the growth and mature phase
| Item Type: | UNSPECIFIED |
|---|---|
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Faculty of Economic > Accounting Department |
| Depositing User: | Admin |
| Date Deposited: | 05 Sep 2019 16:55 |
| Last Modified: | 11 Aug 2022 12:28 |
| URI: | https://repository.petra.ac.id/id/eprint/18516 |
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