Heterogeneous Effects of Governance and Information Quality on Corporate Tax Risk: A Quantile Regression Approach
Corporate Tax Risk (CTR) encapsulates managerial uncertainty in tax reporting and reflects Corporate Governance efficacy under information asymmetry (Saragih & Ali, 2023; Guedrib & Bougacha, 2024). Anchored in Agency Theory, this study posits that conflicts arise when managers (agents) hold an information advantage ove...