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Investors’ Reaction To Tax Avoidance: Evidence From Indonesia

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dc.contributor.author Zeroual, Sif Eddine
dc.contributor.author Ben Berrah, Samir
dc.date.accessioned 2023-03-21T11:40:19Z
dc.date.available 2023-03-21T11:40:19Z
dc.date.issued 2022-12-31
dc.identifier.citation Zeroual, S E.& Ben Berrah, S. (2022), Investors’ Reaction To Tax Avoidance: Evidence From Indonesia. Industrial Economics Journal –Khezzartech. (12(02). 24-48 fr_FR
dc.identifier.issn 1112-7856
dc.identifier.other 2588-2341
dc.identifier.uri http://dspace.univ-batna.dz/xmlui/handle/123456789/3974
dc.description.abstract The main objective of this study is to determine the effect of tax avoidance on firm value. The study sample consists of 164 firms listed in the Indonesian capital market (IDX) from the period of 2017 to 2019. The results of the multiple regression analysis show that Tax avoidance has a significant negative impact on firm value. Furthermore, the results demonstrate the pervasiveness of tax avoidance in the average firms listed in (IDX). fr_FR
dc.language.iso en fr_FR
dc.publisher University of Batna 1 fr_FR
dc.subject Tax avoidance fr_FR
dc.subject Firm value fr_FR
dc.subject Impact fr_FR
dc.subject Proxy fr_FR
dc.title Investors’ Reaction To Tax Avoidance: Evidence From Indonesia fr_FR
dc.type Article fr_FR


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