Purpose: This paper aims to investigate the roles of corruption and tax allocation inefficiency in moderating the effect of tax aggressiveness on sustainable welfare. Design/methodology/approach: This research uses a fixed-effect multiple regression analysis for 55,438 firm-year observations...

Purpose: This paper aims to examine the sequential effect of cost of equity capital and corporate social responsibility (CSR) disclosure with family ownership as a moderating variable. Design/methodology/approach: This empirical study examines samples of manufacturing firm in Indonesia using...