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Chevri Korat

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Open access Sep 2026

Tax avoidance, leverage, audit quality, and earnings management: the moderating role of firm size in mining companies listed on the indonesia stock exchange 2020-2024

Background: Earnings are a central component of financial statements, yet managerial discretion may create opportunities for earnings management. Evidence on tax avoidance, leverage, audit quality, and earnings management remains mixed, especially in capital-intensive industries mining companies. Aims: This study exami...

Chevri Korat, Mayang Sari Edastami · 0 citations

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