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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Bibliographic Details
Main Author: Erni Ekawati
Format: Article
Language:English
Published: Universitas Gadjah Mada 2025-01-01
Series:Journal of Indonesian Economy and Business
Subjects:
Online Access:https://journal.ugm.ac.id/v3/jieb/article/view/10099
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