The effect of XBRL adoption on corporate tax avoidance: empirical evidence from an emerging country

Keyphrases

• Corporate Tax Avoidance 100%
• Developing Countries 50%
• Tax Avoidance 50%
• Tax Data 50%
• Design Methodology 25%
• Indonesia Stock Exchange 25%
• Quantitative Methods 25%
• Financial Statements 25%
• Unfavorable Outcome 25%
• Regression Results 25%
• Financial Reporting 25%
• Unexpected Outcomes 25%
• Tax Authorities 25%
• Corporate Tax 25%
• Panel Data Regression Model 25%
• Tax Reporting 25%
• XBRL Implementation 25%
• EXtensible Business Reporting Language 25%

Economics, Econometrics and Finance

• Tax Avoidance 100%
• Corporate Taxation 100%
• Emerging Country 100%
• Developing Countries 33%
• Stock Exchange 16%
• Panel Study 16%
• Financial Statement 16%