Framing and Gender in Voluntary Disclosure an Experimental Study

Autor:	Siti Isnaniati, Eko Ganis Sukoharsono, Roekhudin, Rosidi
Jazyk:	angličtina
Rok vydání:	2024
Předmět:	Framing gender voluntary disclosure Sandra Alves Higher Institute of Accounting and Administration University of Aveiro Portugal Economics Finance Business HF5001-6182 Management. Industrial management HD28-70
Zdroj:	Cogent Business & Management, Vol 11, Iss 1 (2024)
Druh dokumentu:	article
ISSN:	23311975 2331-1975
DOI:	10.1080/23311975.2024.2381668
Popis:	This research aims to gain knowledge regarding the impact of positive or negative framing on decision-making according to gender, whether feminine or masculine, in voluntary disclosure. I was using an experimental study with a two-by-two factorial design. One of the factors is framing which is divided into 2 levels, namely positive framing and negative framing. This research hypothesis uses Two Ways Anova. This research shows that positive and negative framing has no effect on tax decisions regarding voluntary disclosure. Apart from that, masculine and feminine gender does not affect tax compliance for voluntary disclosure.
Databáze:	Directory of Open Access Journals
Externí odkaz:	https://doaj.org/article/078ce87f661244baa1da70f5d93cdae8 Zobrazit plný text záznamu View record in DOAJ