Is Managerial Rent Extraction Associated with Tax Aggressiveness? Evidence from Informed Insider Trading

2015 ◽  
Author(s):  
Xinghua Gao ◽  
Yonghong Jia
Keyword(s):  
Insider Trading ◽  
Rent Extraction ◽  
Tax Aggressiveness

scholarly journals Pengaruh Komite Audit dan Managerial Entrenchment terhadap Agresivitas Pajak serta Implikasinya terhadap Kinerja Keuangan Perusahaan

2020 ◽  
Vol 30 (2) ◽  
pp. 428
Author(s):  
Lalu Andika Noviawan ◽  
Lilik Handajani ◽  
I Nyoman Nugraha Ardana Putra
Keyword(s):  
Financial Performance ◽  
Audit Committee ◽  
Stock Exchange ◽  
Partial Least Square ◽  
Least Square ◽  
Manufacturing Companies ◽  
Rent Extraction ◽  
Tax Aggressiveness ◽  
Managerial Entrenchment ◽  
Negative Effect

This study aims to analyze the relationship between the audit committee and managerial entrenchment on tax aggressiveness and its implications for the company’s financial performance. A total of 71 manufacturing companies on the Indonesian Stock Exchange during the 2015-2017 periode were research samples. The results of data analysis using Partial Least Square show that managerial entrenchment and tax aggressiveness have a significant negative effect on financial performance. Managerial entrenchment reduces the company’s demand for monitoring of managers which results in a decrease in financial performance. Meanwhile, tax aggressiveness can cover managers’ rent extraction actions that impact on declining financial performance. Keywords: Audit Committee; Managerial Entrenchment; Tax Aggressiveness; Financial Performance.

scholarly journals Corporate Tax Aggressiveness and Insider Trading

2018 ◽  
Vol 36 (1) ◽  
pp. 230-258 ◽  
Author(s):  
Sung Gon Chung ◽  
Beng Wee Goh ◽  
Jimmy Lee ◽  
Terry Shevlin
Keyword(s):  
Insider Trading ◽  
Corporate Tax ◽  
Tax Aggressiveness
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