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Author

Haqi Fadillah

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Conference Aug 2026

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...

Haqi Fadillah, Etty Murwaningsari · 0 citations

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