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Analisis publikasi artikel pajak pada jurnal The Accounting Review, Journal of Accounting and Economics, dan Journal of Accounting Research tahun 2008-2012
This paper investigate the development and characteristics of taxation papers on The Accounting Review, Journal of Accounting and Economics, and Journal of Accounting Research during period 2008-2012 and then compare the results with previous studies?. The analysis use the content analysis method on the number of papers published, methodology utilized, and on the authors? attributes. The results suggest that there is no consistent growth on taxation papers. Additionally, the tax planning research area, the coordination of tax and non-tax factors, and corporate tax avoidance are being the most employed taxation research area, while the most of authors are U.S. co-author and archival/empirical methodology being the most utilized.Ada tabel
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| 8549 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok: Program Studi Akuntansi, Fakultas Ekonomi Universitas Indonesia 2013 |
|---|---|
| Edisi | - |
| Subjek | Taxation Accounting research Content analysis Author analysis Tax research analysis |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | xiii, 101 p. ; diagr. ; 30 cm. |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |