Prudence Accounting, Financial Distress, and Foreign Operations on Tax Avoidance: Leverage’s Moderating Role

Purpose : The study investigates the effect of prudence accounting, financial distress, and foreign operations on tax avoidance, while also examining the moderating role of leverage in these relationships. The research addresses inconsistencies in prior studies regarding the influence of these facto...

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Bibliographic Details
Published in:Accounting Analysis Journal Vol. 14; no. 2; pp. 93 - 103
Main Authors: Raainaa, Nural Achmad, Andriani, Arifah Fibri
Format: Journal Article
Language:English
Published: Universitas Negeri Semarang 30.09.2025
Subjects:
financial distress
foreign operations
leverage
prudence accounting
tax avoidance
ISSN:2252-6765, 2502-6216
Online Access:Get full text
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