The Moderating Role of Sustainability Disclosure in the Association between Tax Avoidance and Cost of Debt
Amrie Firmansyah,
Irfan Fauzi,
Muchamad Rizal Pua Geno
et al.
Abstract:Company funding can derive from debt and shares. Managers' funding decisions have an impact on the costs that the company must bear. Even though it has high risks and many requirements, managers use much debt in company funding. The company must bear the debt costs associated with this funding. This research examines the effect of tax avoidance on the cost of debt. This research also uses sustainability disclosure as a moderating variable. This research uses manufacturing company financial report data from www… Show more
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