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This is a Quantitative Study study.

October 2, 2025Jurnal AkuntansiOpen Access

Internal Information Quality’s Role in Tax Avoidance and Earnings Disclosure Transparency

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Aggressive tax avoidance significantly reduces earnings disclosure transparency in manufacturing firms.
Delays in financial reporting suggest earnings manipulation, highlighting a lack of transparency.
Internal information quality acts as a moderator affecting the relationship between tax strategies and transparency.
Stronger corporate governance is essential to minimize information asymmetry and improve financial disclosure reliability.

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Implication

Quantitative analysis reveals aggressive tax avoidance reduces transparency in disclosures, indicating the moderating impact of internal information quality.

Cite This Study

Masri et al. (2025) studied this question.

synapsesocial.com/papers/68de84bb5b556a9128e1b72f https://doi.org/10.24912/ja.v29i3.3231

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Implication

Quantitative analysis reveals aggressive tax avoidance reduces transparency in disclosures, indicating the moderating impact of internal information quality.

Internal Information Quality’s Role in Tax Avoidance and Earnings Disclosure Transparency

Key Points

Discussion

Implication

Cite This Study

Internal Information Quality’s Role in Tax Avoidance and Earnings Disclosure Transparency

Key Points

Discussion

Implication

Cite This Study

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