The present paper provides new empirical evidence on the relationship between CEO facial masculinity and tax avoidance. We use data from non-financial companies listed on the Indonesia Stock Exchange during the period 2010-2019. The findings suggest that the CEO facial masculinity is positively...

This study aims to determine the effect of good corporate governance mechanisms consisting of board size. the board of directors, the independence of the board of commissioners, the size of the audit committee, the expertise of the audit committee and the type of auditor on earnings management...