Abstract:This study examined the influence of corporate governance disclosures for tax evasion planning of 216 Thai companies listed on the Stock Exchange of Thailand. Data were collected from good corporate governance reports, corporate social responsibility report, sustainability disclosures, annual report (form 56-1), annual financial statements, and notes to the financial statements in 2018. Quantitative research method was considered appropriate for this study using Multiple Linear Regression for data analysis. Th… Show more
Set email alert for when this publication receives citations?
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.