There has not been much research on how management uses tax risk to engage in aggressive avoidance an uncertain business environment. This aims see family and institutional ownership influence the relationship between as moderating proxies. The study was conducted manufacturing companies listed Indonesia Stock Exchange 2016 2020. Thirty-six were selected sample using purposive sampling method. ...

The objective of this research was to determine the impact transfer pricing, yield management, thin capitalization, and hedging on tax avoidance. Tax avoidance refers legal framework for transactions that obtain benefits or relief by exploiting existing loopholes minimize avoid paying taxes owed. This applied descriptive quantitative methods. Population consisted coal mining companies listed In...

Block holders have significant impacts on the firm’s policies, especially strategies regarding the payout policy. The purpose of this study is to investigate the relationship between ownership structure and firm dividend policy considering the role of block investors in the companies listed on the Tehran Stock Exchange (TSE). We selected 37 public listed companies with state block holders and m...

In this study, using various panel models and estimators, we find empirically that the trade-off and pecking order theories are not mutually exclusive in explaining quoted Portuguese companies capital structure decisions. However, the finance behaviour of quoted Portuguese companies comes close to that forecast by the pecking order theory: (i) the magnitude of the effects of financial deficit o...