Mangoting, Yenni and NUGROHO, MONICA VALENCIA and YANUAR, AVELIA (2019) Tax Avoidance Dynamics across Firm�s Life Cycle. [UNSPECIFIED]
![[thumbnail of 11.File_ICAME_2018.pdf]](https://repository.petra.ac.id/style/images/fileicons/application_pdf.png "11.File_ICAME_2018.pdf")
Preview
11.File_ICAME_2018.pdf
Download (2MB)
PDF
Publikasi4_98039_5407.pdf
Download (3MB)
Preview
11_peer_review_Yenni.pdf
Download (1MB)
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 09:55 |
| Last Modified: | 11 Aug 2022 05:28 |
| URI: | https://repository.petra.ac.id/id/eprint/18516 |
Actions (login required)
- View Item