{"id":"https://openalex.org/W4387622541","doi":"https://doi.org/10.15294/aaj.v11i2.60640","title":"The Role of Integrated Reporting in Income Smoothing, Tax Avoidance, Idiosyncratic Risk \u2013 Case of Manufacturing Sector","display_name":"The Role of Integrated Reporting in Income Smoothing, Tax Avoidance, Idiosyncratic Risk \u2013 Case of Manufacturing Sector","publication_year":2023,"publication_date":"2023-01-31","ids":{"openalex":"https://openalex.org/W4387622541","doi":"https://doi.org/10.15294/aaj.v11i2.60640"},"language":"en","primary_location":{"id":"doi:10.15294/aaj.v11i2.60640","doi":"https://doi.org/10.15294/aaj.v11i2.60640","is_oa":true,"landing_page_url":"http://dx.doi.org/10.15294/aaj.v11i2.60640","pdf_url":"https://journal.unnes.ac.id/sju/aaj/article/download/60640/23629","source":{"id":"https://openalex.org/S2737821890","display_name":"Accounting Analysis Journal","issn_l":"2252-6765","issn":["2252-6765","2502-6216"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310315184","host_organization_name":"State University of Semarang","host_organization_lineage":["https://openalex.org/P4310315184"],"host_organization_lineage_names":["State University of Semarang"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting Analysis Journal","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://journal.unnes.ac.id/sju/aaj/article/download/60640/23629","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5073136403","display_name":"Much. Rizal P. Geno","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I2802898391","display_name":"Politeknik Keuangan Negara STAN","ror":"https://ror.org/03qs9h678","country_code":"ID","type":"education","lineage":["https://openalex.org/I2802898391"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Much. Rizal P. Geno","raw_affiliation_strings":["Politeknik Keuangan Negara STAN, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Politeknik Keuangan Negara STAN, Indonesia","institution_ids":["https://openalex.org/I2802898391"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5033922991","display_name":"Amrie Firmansyah","orcid":"https://orcid.org/0000-0002-2317-6899","observed_orcids":["https://orcid.org/0000-0002-2317-6899"]},"institutions":[{"id":"https://openalex.org/I2802898391","display_name":"Politeknik Keuangan Negara STAN","ror":"https://ror.org/03qs9h678","country_code":"ID","type":"education","lineage":["https://openalex.org/I2802898391"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Amrie Firmansyah","raw_affiliation_strings":["Politeknik Keuangan Negara STAN, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Politeknik Keuangan Negara STAN, Indonesia","institution_ids":["https://openalex.org/I2802898391"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5076499110","display_name":"Dani Kharismawan Prakosa","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I2802898391","display_name":"Politeknik Keuangan Negara STAN","ror":"https://ror.org/03qs9h678","country_code":"ID","type":"education","lineage":["https://openalex.org/I2802898391"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Dani Kharismawan Prakosa","raw_affiliation_strings":["Politeknik Keuangan Negara STAN, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Politeknik Keuangan Negara STAN, Indonesia","institution_ids":["https://openalex.org/I2802898391"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I2802898391"],"apc_list":null,"apc_paid":null,"fwci":2.3645,"has_fulltext":true,"cited_by_count":7,"citation_normalized_percentile":{"value":0.89203182,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":91,"max":97},"biblio":{"volume":"11","issue":"2","first_page":"104","last_page":"118"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.7896000146865845,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.7896000146865845,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.11879999935626984,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.025200000032782555,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/integrated-reporting","display_name":"integrated reporting","score":0.9959999918937683},{"id":"https://openalex.org/keywords/earnings-smoothing","display_name":"income smoothing","score":0.9980000257492065},{"id":"https://openalex.org/keywords/tax-avoidance","display_name":"tax avoidance","score":0.9990000128746033},{"id":"https://openalex.org/keywords/idiosyncratic-risk","display_name":"idiosyncratic risk","score":1.0},{"id":"https://openalex.org/keywords/manufacturing-firms","display_name":"manufacturing companies","score":0.7760000228881836},{"id":"https://openalex.org/keywords/indonesia-stock-exchange","display_name":"Indonesia Stock Exchange","score":0.7580000162124634},{"id":"https://openalex.org/keywords/corporate-disclosure","display_name":"corporate disclosure","score":0.5189999938011169},{"id":"https://openalex.org/keywords/moderating-effect","display_name":"moderating effect","score":0.6039999723434448}],"concepts":[{"id":"https://openalex.org/C80212096","wikidata":"https://www.wikidata.org/wiki/Q1975416","display_name":"Systematic risk","level":2,"score":0.6674457788467407},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6005983948707581},{"id":"https://openalex.org/C514942387","wikidata":"https://www.wikidata.org/wiki/Q329303","display_name":"Tax avoidance","level":3,"score":0.511630117893219},{"id":"https://openalex.org/C3770464","wikidata":"https://www.wikidata.org/wiki/Q775963","display_name":"Smoothing","level":2,"score":0.5069446563720703},{"id":"https://openalex.org/C2779836051","wikidata":"https://www.wikidata.org/wiki/Q645011","display_name":"Corporate tax","level":4,"score":0.5036105513572693},{"id":"https://openalex.org/C200870193","wikidata":"https://www.wikidata.org/wiki/Q11691","display_name":"Stock exchange","level":2,"score":0.436130166053772},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.3496951460838318},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.34706130623817444},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.3417508900165558},{"id":"https://openalex.org/C51303962","wikidata":"https://www.wikidata.org/wiki/Q1242836","display_name":"Double taxation","level":2,"score":0.27357858419418335},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.19364067912101746},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.0},{"id":"https://openalex.org/C31972630","wikidata":"https://www.wikidata.org/wiki/Q844240","display_name":"Computer vision","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.15294/aaj.v11i2.60640","doi":"https://doi.org/10.15294/aaj.v11i2.60640","is_oa":true,"landing_page_url":"http://dx.doi.org/10.15294/aaj.v11i2.60640","pdf_url":"https://journal.unnes.ac.id/sju/aaj/article/download/60640/23629","source":{"id":"https://openalex.org/S2737821890","display_name":"Accounting Analysis Journal","issn_l":"2252-6765","issn":["2252-6765","2502-6216"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310315184","host_organization_name":"State University of Semarang","host_organization_lineage":["https://openalex.org/P4310315184"],"host_organization_lineage_names":["State University of Semarang"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting Analysis Journal","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.15294/aaj.v11i2.60640","doi":"https://doi.org/10.15294/aaj.v11i2.60640","is_oa":true,"landing_page_url":"http://dx.doi.org/10.15294/aaj.v11i2.60640","pdf_url":"https://journal.unnes.ac.id/sju/aaj/article/download/60640/23629","source":{"id":"https://openalex.org/S2737821890","display_name":"Accounting Analysis Journal","issn_l":"2252-6765","issn":["2252-6765","2502-6216"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310315184","host_organization_name":"State University of Semarang","host_organization_lineage":["https://openalex.org/P4310315184"],"host_organization_lineage_names":["State University of Semarang"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting Analysis Journal","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4387622541.pdf","grobid_xml":"https://content.openalex.org/works/W4387622541.grobid-xml"},"referenced_works_count":52,"referenced_works":["https://openalex.org/W1975080065","https://openalex.org/W1995834279","https://openalex.org/W2005525451","https://openalex.org/W2015142764","https://openalex.org/W2029394751","https://openalex.org/W2097119487","https://openalex.org/W2112952087","https://openalex.org/W2263118380","https://openalex.org/W2272508876","https://openalex.org/W2319079407","https://openalex.org/W2408522658","https://openalex.org/W2467939249","https://openalex.org/W2471766423","https://openalex.org/W2510930704","https://openalex.org/W2567707899","https://openalex.org/W2606493530","https://openalex.org/W2619392191","https://openalex.org/W2752617332","https://openalex.org/W2771127590","https://openalex.org/W2800313875","https://openalex.org/W2884863215","https://openalex.org/W2899174152","https://openalex.org/W2906972062","https://openalex.org/W2944693022","https://openalex.org/W2974601150","https://openalex.org/W2990294798","https://openalex.org/W2992984190","https://openalex.org/W3006776082","https://openalex.org/W3022036308","https://openalex.org/W3023875688","https://openalex.org/W3027781179","https://openalex.org/W3090198878","https://openalex.org/W3091956034","https://openalex.org/W3107135873","https://openalex.org/W3121570881","https://openalex.org/W3122429828","https://openalex.org/W3124170598","https://openalex.org/W3125294438","https://openalex.org/W3128150187","https://openalex.org/W3160325866","https://openalex.org/W3185615739","https://openalex.org/W3192394136","https://openalex.org/W3197872087","https://openalex.org/W4210775174","https://openalex.org/W4281728587","https://openalex.org/W4285142427","https://openalex.org/W4288063115","https://openalex.org/W4295006270","https://openalex.org/W4301168504","https://openalex.org/W4385970835","https://openalex.org/W6885117077","https://openalex.org/W7092293442"],"related_works":["https://openalex.org/W4281728587","https://openalex.org/W4392869646","https://openalex.org/W4392244125","https://openalex.org/W4321129720","https://openalex.org/W4388550965","https://openalex.org/W7147670519","https://openalex.org/W7110910583","https://openalex.org/W7087809158","https://openalex.org/W4417454448","https://openalex.org/W4413132178"],"abstract_inverted_index":{"Purpose":[0],":":[1,54,92,203,247],"Idiosyncratic":[2,248],"risk":[3,12,140,155,171,181],"directly":[4],"affects":[5],"investment.":[6],"The":[7,40,55],"failure":[8],"to":[9,16,69,87,145,162,178,212,219],"foresee":[10],"the":[11,26,63,89,121,220,228],"may":[13,172,192],"cause":[14],"investors":[15,151],"suffer":[17],"an":[18],"enormous":[19],"capital":[20],"loss.":[21],"Thus,":[22],"this":[23],"study":[24,187,205],"investigates":[25],"effect":[27,229],"of":[28,42,75,153,169,230],"corporate":[29,147],"policies,":[30],"i.e.,":[31],"income":[32,112,124,231],"smoothing":[33,113,125,232],"and":[34,126,156,233],"tax":[35,97,176,234],"avoidance,":[36],"on":[37,62,236],"idiosyncratic":[38,102,118,133,139,154,170,237],"risk.":[39,119,134],"use":[41],"integrated":[43,105,127,196,207],"reporting":[44,106,128,197],"as":[45,222],"moderating":[46,224],"variable":[47,225],"is":[48,114,129],"essential":[49],"in":[50,216,226,243],"these":[51,108],"associations.":[52],"Method":[53],"analysis":[56],"includes":[57,206],"90":[58],"manufacturing":[59],"companies":[60,211],"listed":[61,200],"Indonesia":[64],"Stock":[65],"Exchange":[66],"from":[67,194],"2016":[68],"2020,":[70],"obtaining":[71],"a":[72,223],"total":[73],"sample":[74],"450":[76],"firm-year.":[77],"Multiple":[78],"linear":[79],"regression":[80],"models":[81],"for":[82,183],"panel":[83],"data":[84],"are":[85,240],"employed":[86],"test":[88],"hypotheses.":[90],"Findings":[91],"Our":[93,135],"findings":[94],"suggest":[95],"that":[96,138,189],"avoidance":[98,235],"positively":[99],"correlates":[100],"with":[101,117,132],"risk,":[103,238],"while":[104],"strengthens":[107],"relationships.":[109],"In":[110],"contrast,":[111],"not":[115],"associated":[116,131],"However,":[120],"interaction":[122],"between":[123],"negatively":[130],"finding":[136],"proves":[137],"can":[141],"be":[142,213],"costly":[143],"due":[144],"porous":[146],"policies.":[148],"It":[149],"bridges":[150],"understanding":[152,168],"improves":[157],"their":[158],"foresight,":[159],"allowing":[160],"them":[161],"anticipate":[163],"managers\u2019":[164],"transgression.":[165],"A":[166],"better":[167],"also":[173],"help":[174],"local":[175],"authorities":[177],"improve":[179],"compliance":[180],"management":[182],"taxation":[184],"purposes.":[185],"This":[186,204],"demonstrates":[188],"market":[190],"regulators":[191],"benefit":[193],"enhanced":[195],"implementation":[198],"by":[199],"companies.":[201],"Novelty":[202],"reporting,":[208],"which":[209,239],"encourages":[210],"more":[214],"transparent":[215],"providing":[217],"information":[218],"public,":[221],"testing":[227],"rarely":[241],"used":[242],"previous":[244],"references.":[245],"Keywords":[246],"Risk;":[249],"Income":[250],"Smoothing;":[251],"Tax":[252],"Avoidance;":[253],"Integrated":[254],"Reporting;":[255],"Manufacturing":[256],"Company":[257]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2024,"cited_by_count":4},{"year":2023,"cited_by_count":2}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2023-10-14T00:00:00"}