The Relationships between ESG Responsibility, Earnings Management, and Tax Aggressiveness: Evidence of the Halo Effect from Indonesia
Introduction/Main Objectives: Sustainable firms should develop competitiveness by seeking interconnections between financial and non-financial goals. This research investigates the halo effect to shed light on the motives behind environmental, social, and governance (ESG) responsibility and tax agg...
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Format: | Article |
Language: | English |
Published: |
Universitas Gadjah Mada
2025-01-01
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Series: | Journal of Indonesian Economy and Business |
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Online Access: | https://journal.ugm.ac.id/v3/jieb/article/view/10099 |
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