@inproceedings{27b1280378c645cdb8dcd77512f45d6d,
title = "Bankruptcy risk, board independence, and tax avoidance: An empirical study on non-manufacturing public companies",
abstract = "This study examines the relationship between bankruptcy risk and tax avoidance, with the moderating effect of supervisory board independence on the relationship. This study was conducted by taking a sample from a developing country i.e. Indonesia due to its specific two-board system characteristics and related to tax regime. This study is a quantitative study using a regression analysis. Data are collected specifically from non-manufacturing public listed companies during 2014-2016. The results of the study show that there is a significant negative effect of the bankruptcy risk on tax avoidance. This study however cannot find the moderating effect of supervisory board independence on the negative effect of bankruptcy risk on tax avoidance. This study brings an implication specific to nonmanufacturing companies related to the effect of bankruptcy risk on company's tax avoidance.",
keywords = "Board of commissioners, Corporate governance, Two-tier board, Z-Score",
author = "Lestari, {Damar Gita} and Siti Nuryanah and Islam, {Sardar M.N.}",
year = "2019",
month = jan,
day = "1",
language = "English",
series = "Proceedings of the 33rd International Business Information Management Association Conference, IBIMA 2019: Education Excellence and Innovation Management through Vision 2020",
publisher = "International Business Information Management Association, IBIMA",
pages = "7919--7929",
editor = "Soliman, {Khalid S.}",
booktitle = "Proceedings of the 33rd International Business Information Management Association Conference, IBIMA 2019",
note = "33rd International Business Information Management Association Conference: Education Excellence and Innovation Management through Vision 2020, IBIMA 2019 ; Conference date: 10-04-2019 Through 11-04-2019",
}