H Social Sciences (General) HF5601 Accounting HG Finance HJ Public Finance audit committee earnings management managerial ownership Agency Theory Earnings management audit quality board commissioner firm size foreign ownership investment opportunities profitability Analytical Hierarcy Process Annual report BOPO Book-Tax Differences CAR Capital structure Carbon Emission Cluster Company Size Corporate Governance Corporate environmental disclosure Corporate governance mechanisms Cost of Carbon Emission Reduction Current ratio Disclosure of ICSR Financial distress Firm’s Characteristics Good Corporate Governance (GCG) Greenhouse Gas HB Economic Theory HC Economic History and Conditions HD28 Management. Industrial Management LDR Metal industry NPL Profitability R/C Ratio ROA Rating Sales Self Assessment System Tax Planning Voluntary Disclosure accruals component aggressiveness tax