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ANALYSIS OF THE EFFECT OF DISCLOSURE CORPORATE SOCIAL
RESPONSIBILITY (CSR) AGAINST TAX AVOIDANCE
Dwi Astuti.
Agung Dinarjito2*) .
4132240115_dwi@pknstan.
dinarjito@pknstan.
Polytechnic of State Finance of STAN Polytechnic of State Finance of STAN * for corresponding authors Abstract This research explores the relationship between Corporate Social Responsibility (CSR) and tax avoidance.
CSR is seen as a social responsibility that reflects a company's compliance with stakeholder expectations, while tax avoidance is often considered an opportunistic act to maximize profits.
This research uses a qualitative approach with a systematic literature review method (Systematic Literature Review/SLR) and uses the PRISMA method.
The literature used is publications published from 2021 to 2024.
This research aims to identify the relationship between Corporate Social Responsibility (CSR) disclosure and tax avoidance practices.
Even though there are research that concludes there is no significant influence between CSR disclosure and tax avoidance practices.
The results of the literature review show that most studies state a negative relationship between CSR disclosure and tax avoidance practices.
In addition, other research finds a positive relationship because company size strengthens the influence of CSR on tax avoidance with a significant and beneficial effect.
This research provides a theoretical contribution to existing literature by exploring the relationship between CSR disclosure and tax avoidance.
Keywords: Corporate social responsibility.
PRISMA.
Tax avoidance INTRODUCTION As one of the main business practices in the world, corporate social responsibility or CSR is increasingly receiving attention from various levels of society.
Companies are now not only required to be active in the economic sector, but also in the social and environmental Implementation of CSR shows the company's responsibility towards stakeholders, including shareholders, government, consumers and society.
To ensure transparency of CSR information, authorities from various countries call on companies to compulsorily disclose CSR Mandatory CSR disclosure policies can have several further impacts on the governance of a company.
In recent years.
CSR has received increasing attention from business and academic circles, and studies on the influence of CSR performance on the level of tax avoidance are growing (Goerke 2018.
Watson 2015.
Zeng 2.
CSR is considered an important issue due to increasing demand from stakeholders (Holder-Webb et al.
Helmig.
Spraul, and Ingenhoff 2016.
Kim.
Lee, and Kang 2.
Based on agency theory, conflicts of interest that occur between managers and shareholders can encourage managers to avoid taxes to increase company profits, which leads to their personal incentives (Susanto and Veronica, 2.
Tax avoidance is carried out to reduce the amount of tax that must be paid by exploiting loopholes or gray areas in tax regulations and laws to reduce the tax obligations owed.
Tax avoidance is an important, although controversial, dimension of CSR.
This is considered as an activity to maximize shareholder wealth, while stakeholders consider tax avoidance to be a socially irresponsible activity which consequently hinders economic growth and community development (Wu et al.
Ibrahim.
Musah, and Abdul-Hanan 2015.
Gribnau 2015.
Musimenta et al.
Night and Bananuka 2.
Tax avoidance practices still occur frequently, even in Indonesia.
Low awareness of taxpayers contributes to tax ratio Indonesia has not yet reached 15% (Suripto 2.
Apart from that, inaccurate detection by tax officers is also a major factor.
Despite this, tax avoidance is often thought to provide significant economic benefits to companies.
However, this practice Page | 1544
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also raises concerns regarding management's opportunistic actions that focus more on shortterm profits than the company's long-term development.
As an illustration, the tax evasion case involving PT Adaro Energi Tbk is of concern.
This company is suspected of doing so transfer pricing through a subsidiary in Singapore, namely Coaltrade Services International.
A report from the non-governmental organization.
Global Witness, revealed that Adaro took advantage of low selling prices to its subsidiaries and resold them at high prices, thereby reducing its tax obligations in Indonesia.
As a result, potential tax losses are estimated at USD 125 million .
id, 2.
Although many studies have begun to discuss the influence of disclosure Corporate Social Responsibility (CSR) against tax avoidance but there is still debate about whether disclosure Corporate Social Responsibility (CSR) does directly influence tax avoidance practices or actual disclosure Corporate Social Responsibility (CSR) is a small factor that does not significantly influence the practice of tax avoidance.
There are many opinions regarding the influence of disclosure Corporate Social Responsibility (CSR) towards tax avoidance attracted the attention of the author to conduct a literature review using the PRISMA method qualitative approach and systematic literature review (Systematic Literature Review/SLR) to find out whether disclosure Corporate Social Responsibility (CSR) has a negative effect, a positive effect, or no significant effect on tax avoidance practices.
This research is expected to provide clarity regarding the relationship between disclosure Corporate Social Responsibility (CSR) towards tax avoidance and be a practical contribution to other studies in the future, the preparation of this research begins with an introduction, literature review, methods, followed by discussion and conclusions.
LITERATURE REVIEW
According to Law of the Republic of Indonesia Number 28 of 2007 relating to the third amendment to Law Number 6 of 1983 concerning General Provisions and Tax Procedures, tax is a mandatory payment made by an individual or business entity to the state on a temporary basis, without direct rewards and used for state needs for the greatest prosperity of society.
Tax avoidance is defined as any effort made to reduce the tax burden in order to increase company profits.
Company involvement in tax avoidance practices is certainly something the government does not want.
Companies are considered not to contribute to the government in funding public facilities (Umiyati & Andriani, 2.
The study of tax avoidance cannot be separated from agency theory .
gency theor.
This theory is a basic framework for understanding corporate governance, where everyone tends to act based on his or her own interests, so that conflicts between principals and agents can arise.
Agency problems occur because of differences in interests between shareholders or owners and management as agents (Khandelwal et al.
, 2.
According to Jensen & Meckling .
, an agency relationship is a contract where the principal employs an agent to run the company's operations and then delegates decision-making In this relationship, agents are responsible for implementing good corporate governance, which includes systems, structures, mechanisms and culture with the aim of protecting the interests of shareholders and stakeholders.
In return, when the agent can manage the company well, the agent will receive compensation from the principal.
Apart from agency theory, there is also legitimacy theory which suggests that the sustainability of company operations is very dependent on social acceptance obtained from actions that are considered to be in accordance with societal norms and (Deegan 2.
In the context of CSR, company actions to carry out social responsibility become a tool to strengthen CSR helps companies build a positive image that strengthens relationships with stakeholders such as government, society, investors and customers.
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Companies that focus on CSR transparency tend to be more careful in managing their This is especially true in the context of taxation, where tax avoidance can be considered contrary to the principles of social responsibility.
However, this theory also underlines that social legitimacy can be used strategically.
Some companies may use CSR as a Aureputation shieldAy to offset controversial actions, such as tax avoidance, without fundamentally changing their business practices.
This reflects a conflict between the need to meet social expectations and the desire to maximize profits.
CSR and tax avoidance have a complex relationship.
CSR is considered a reflection of a company's responsibility towards society, which includes transparent and ethical business On the other hand, tax avoidance is often perceived as an action that is contrary to CSR principles because it reduces the company's contribution to society's economic CSR and tax avoidance are often debated because they have seemingly contradictory Several studies suggest that companies with high levels of CSR tend to avoid tax avoidance practices because they want to maintain their reputation and meet social expectations (Watson 2015.
Zeng 2.
In contrast, other studies show that companies with high CSR activities may still undertake tax avoidance actions to maximize shareholder profits, especially when fiscal pressure increases (Goerke 2.
METHODS
This research uses descriptive methods to explain the analysis of the influence of disclosure Corporate Social Responsibility (CSR) against tax avoidance practices.
The approach used is a qualitative approach to build knowledge regarding the influence of disclosure Corporate Social Responsibility (CSR) against tax avoidance through understanding and discovery.
In collecting and analyzing information from journals and articles related to research topics, the method used is a systematic literature review (Systematic Literature Review/SLR) by using the technique Preferred Reporting Items for Systematic Reviews and Meta-Analysis (PRISMA).
This research involves five stages, namely determining eligibility criteria, defining information sources, selecting literature, collecting data, and selecting data items.
First, determining the literature eligibility criteria is carried out by establishing inclusion criteria (Inclusion Criteria/IC).
This study included three inclusion criteria: .
IC1: the article is original research that has been reviewed and written in Indonesian or English.
C 2: the article was published at least in 2021 and has been cited at least three times during its publication period.
IC3: the article aims to determine the effect of disclosure Corporate Social Responsibility (CSR) against tax avoidance.
Second, a literature search was conducted through online databases that have large repositories of academic research, including searches of reference lists for articles that met the inclusion criteria.
Third, the literature selection stage is further divided into four sub-stages, namely determining keywords, searching and selecting titles, abstracts, and reading complete or partial articles that have not been eliminated, as well as making a reference list of selected articles for review and looking for other related studies.
Fourth, data collection was carried out manually by creating a data extraction form containing the author's name, title, year of publication, name of the publisher's journal or conference, country, type and methodology of research, as well as related research results.
Finally, in selecting data items, there are two types of data that will be obtained, namely article demographics and research conclusions.
Article demographics include the distribution of studies regarding the effects of disclosure Corporate Social Responsibility (CSR) on tax avoidance, the country that conducted the study, as well as the distribution of Page | 1546
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types and research methods used, while the research conclusions relate to whether there is an effect of disclosure Corporate Social Responsibility (CSR) against tax avoidance.
Figure 1.
PRISMA Framework Identification New Study (IC.
Keyword:
AuCSRAy & AuTax AvoidanceAy Document successfully identified .
Screening based on criteria IC2 Articles published before 2021 .
Documents selected for further screening .
Articles cited less than three times .
Screening based on title, abstract, and keywords Documents selected for further .
Inaccessible articles .
Excluded documents .
ot meeting IC.
Accessible articles to determine whether articles meet the study criteria Articles that meet the criteria and are included in the study .
Accessible articles excluded (Not meeting IC.
Source: Processed by the Author Based on the final selection shown in Figure 1, the author obtained 13 articles discussing the influence of disclosure Corporate Social Responsibility (CSR) on tax avoidance by eliminating articles that are less relevant to this research.
In analyzing the selected articles, the author identified the research methodology used, the research results related to the research
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questions, as well as the main limitations of the research in producing research conclusions.
Next, all research results are summarized to answer the research questions.
After completing these stages, a comprehensive understanding of the research results can be obtained based on the articles that have been reviewed.
Table 1 shows the list of articles selected for review.
Table 1.
List of Articles Selected for Review No.
Researcher.
Article Title Journal Name Journal Country Year Ranking Jiang.
C The Real Effect of Technological China Zhang.
C Si Mandatory CSR Forecasting .
Disclosure:
Social Evidence of Change Corporate Tax Avoidance Abid.
S Corporate Social Journal French Dammak .
Responsibility and Financial Tax Avoidance: Reporting and The Case of French Accounting Companies J Chouaibi.
M The Effect of Competitivenes French Rossi.
N Corporate Social s Review: An Abdessamed Responsibility International .
Practices on Tax Business Avoidance:
An Journal Empirical Study in the French Context N Khan.
OO Corporate Cogent Pakistan Abraham.
A Governance.
Tax Economics & Alex.
DF Eluyela.
Avoidance, and Finance IF Odianonsen Corporate Social Responsibility:
Evidence Emerging Market of Nigeria and Frontier Market of Pakistan JM Rahman.
LI Corporate Social Accountancy No Q China Leqi .
Responsibility Business and (CSR): Focus on the Public Tax Avoidance and Interest Financial Ratio Analysis K Lajnef.
K Dhifi Integrating International No Q South Reporting Bridge.
Journal
Africa
the Gap Between Economics and CSR Performance Business and Tax Avoidance Administration Relationship? Insights from South
Africa
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No.
Researcher.
Article Title Year T Oboh.
O Nose Corporate Social Responsibility and Tax Avoidance in Nigeria MW Abdullah.
Mining Companies Jupaing.
PH Tax Avoidance Anwar.
H Investigation by the Hanafie .
Company Characteristics and CSR:
Company Size Moderating Variable FDA Widianti.
Do Corporate Prasetyo Social Responsibility and Corporate Governance Disclosures Affect Tax Avoidance? L Herlina .
Corporate Social Responsibility Disclosure on Tax Avoidance Wirawan .
A Panjaitan.
A Maksum.
Abubakar .
KL Aya.
W Hariyanti .
Journal Name Research Journal Finance Accounting Minds Journal:
Idea Inspiration Management Accounting Analysis Journal JASa (Journal of Accounting.
Auditing and Accounting Information System.
Factors that Economic Influence Tax Journal Avoidance Consumer Goods Companies Indonesia The Influence of Mantik Journal Corporate Social Responsibility.
Corporate Characteristic.
Family Ownership.
Profitabilitas and Corporate Governance on Tax Avoidance The Effect of Accounting and Financial Ratio Finance Studies Analysis.
Transfer
Pricing Corporate Social
Journal
Ranking No Q
Country Feel 2
Indonesia
Feel 2
Indonesia
Feel 3
Indonesia
Feel 4
Indonesia
Feel 4
Indonesia
Feel 4
Indonesia
Nigeria
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No.
Researcher.
Year
Article Title Journal Name
Journal
Ranking Country Responsibility on Tax Avoidance in Manufacturing Companies Listed on the Indonesia
Stock Exchange in Source: Processed by the Author
RESULTS AND DISCUSSION
A total of 13 articles were selected through a screening process as described in the methodology section.
Table 1 presents a list of selected article titles, researcher name and year of publication, journal name and country of publication, as well as the ranking of the journal.
To answer the research question, an analysis was carried out on each article which included the research method, main results/findings, and whether the research found any effect of disclosure.
Corporate Social Responsibility (CSR) on tax avoidance, as well as the main limitations of the articles reviewed.
This information is summarized in Table 2.
Follow-up discussions were conducted to answer the research questions thoroughly.
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Table 2.
Articles Analyzing Disclosures Corporate Social Responsibility (CSR) against Tax Avoidance Researcher.
Year Research Methods Result and Discussion Is there an Research Limitations between CSR and tax W Jiang.
C Zhang.
Quantitative method The results show that companies with The study only focuses C Si .
applying mandatory CSR disclosure requirements on listed companies in Propensity Score show significantly higher levels of tax China for the period Matching (PSM) and avoidance.
Difference disclose CSR data, but Differences (DID) Positive influence does not cover the methods to investigate sample of companies CSR that have not disclosed disclosure on corporate CSR.
tax avoidance.
S Abid.
S Dammak The research uses .
Researchers use a CSR The results show that companies with high CSR scores are more likely to engage in aggressive tax avoidance.
These findings also suggest that companies audited by highquality auditors are more likely to engage in CSR to protect themselves from the potential consequences of aggressive tax avoidance Positive influence The research object used a sample of 520 non-financial companies listed on Euronext Paris during the period 2005 to Researchers excluded companies financial sector .
due to the unique nature of their reporting practices and Page | 1551
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Researcher.
Year J Chouaibi.
Rossi.
Abdessamed .
Research Methods Result and Discussion The research results show that companies Negative that do not engage in CSR activities are more influence likely to avoid taxes.
Overall, our results show that companies that do not undertake CSR activities are more aggressive in tax avoidance compared to others, confirming the idea that CSR can be considered as one aspect of corporate culture that influences tax avoidance.
Khan.
OO Quantitative research From the analysis, it was found that CSR has Abraham.
A Alex, uses effect a positive and significant relationship with DF Eluyela.
IF regression models to tax avoidance in Nigeria.
Meanwhile, in Odianonsen .
analyze panel data Pakistan.
CSR has a positive but insignificant effect on tax avoidance.
Positive influence JM Rahman.
Leqi .
M Quantitative method N with linear regression analysis with panel Thomson Reuters ASSET4 database Is there an between CSR and tax LI Quantitative method where data analysis is carried out using a regression model The research results found that involvement in CSR activities reduces tax avoidance behavior, especially in companies that actively participate in CSR activities.
Research Limitations 266 companies with The research object is limited to industrial companies operating in factories .
econdary secto.
companies in France during the 2010-2019
This research uses a limited sample of 91
companies in the Nigerian Stock Market
and 121 companies in the Pakistan Stock
Market over a ten-year
period, from 2011 to The research object
uses a sample of 365
Negative influence Chinese listed on the Shanghai Page | 1552
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Researcher.
Year Research Methods K Lajnef.
K Dhifi Quantitative Data.
Analysis using logistic regression with the MRA (Moderated Regression Analysi.
T Oboh.
O Nose Quantitative method with fixed effect panel regression analysis and random effect model Abdullah.
Jupaing.
Anwar.
H Hanafie .
Quantitative method using Secondary Data (Financial Report.
with analysis using logistic regression with the MRA (Moderated Result and Discussion Is there an between CSR and tax Regarding financial ratios, researchers also found that companies with higher profitability, higher cash flow and higher sales growth were more likely to avoid taxes.
In contrast, companies with high liquidity are less likely to engage in tax avoidance.
The research results reveal a significant and potential relationship between CSR, tax avoidance, and the mediating effect of Negative influence integrated reporting.
Research Limitations and Shenzhen stock exchanges for the 2010Ae2017 period.
The research object uses data collected from 107 companies operating in South Africa during the period 2010 to 2022.
From the analysis carried out, it was found Research data was that return on assets has a positive collected from the relationship with tax avoidance.
CSR also annual reports and has a positive relationship with tax Positive influence financial statements of avoidance, but it is not significant.
but not significant all banks listed on the Nigerian Stock Exchange for the period 2013-2018.
The research results show that capital The research object
intensity, sales growth, and CSR
used 85 samples from significantly have a positive influence on tax Significant the population of all In addition, the results of this positive influence mining study also show that company size
listed on the Indonesia
strengthens the influence of sales growth and Stock
Exchange Page | 1553
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Researcher.
Year Research Methods Result and Discussion Regression Analysi.
CSR on tax avoidance with a significant and beneficial effect, but company size cannot strengthen the influence of capital intensity on tax avoidance.
FDA Widianti.
AB Quantitative research The research results show that CSR Prasetyo .
using multiple linear disclosure increases tax avoidance, which regression analysis indicates that there is a trade-off between CSR disclosure and taxes.
However, this research design does not find evidence that corporate governance has an impact on tax governance cannot mitigate tax avoidance.
L Herlina .
This research uses descriptive verification secondary data.
Data were analyzed using This research concludes that disclosure of corporate social responsibility (CSR) influences tax avoidance in manufacturing companies in various industrial sectors and food and beverage sub-sectors listed on the Indonesia Stock Exchange.
Where the greater the value of CSR disclosure carried Is there an between CSR
and tax
Research
Limitations during the 2014-2018
period which were selected using the purposive sampling This research uses a Bloomberg on all The sample includes 25
companies listed on Positive influence the Indonesia Stock
Exchange, except for the financial, property and real estate sectors with five years of observation from 2017
The research sample is limited to certain
sectors, namely 18
Has a negative companies from a total
effect but is not companies in various industrial sectors as Page | 1554
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Researcher.
Year Research Methods Result and Discussion Is there an between CSR and tax out by the company, it means the lower the level of tax avoidance activities.
Wirawan This research uses descriptive statistical assumption tests, and regression tests R Umer.
N Abbas.
S Hussain, & N Naveed Panjaitan.
Maksum.
Abubakar .
Quantitative method where data analysis is carried out with the help of the Partial Least Square (PLS) The results of this study show that profitability and leverage do not have a significant effect on tax avoidance, while company size and corporate social responsibility have a significant negative Significant effect on tax avoidance.
negative influence The research results show that there is no responsibility, company characteristics and corporate governance on tax avoidance.
However, family ownership has a negative No effect influence on tax avoidance, while profitability has a positive influence on tax Research Limitations well as the consumer goods sector, food and listed on the Indonesia Stock Exchange in The limited sample was selected using a purposive sampling method to obtain 29 companies listed on the Indonesia Stock Exchange (BEI) during 2018-2020.
The population of this research is mining companies listed on the IDX during the 2009-2019 period.
The research sample was purposive sampling Page | 1555
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Researcher.
Year Research Methods Result and Discussion Is there an between CSR and tax Aya.
W Quantitative research The results of this study show that Hariyanti .
using multiple linear profitability, productivity level, sales level, regression analysis and corporate social responsibility have no effect on tax avoidance.
Meanwhile.
No effect liquidity and transfer pricing have a significant effect on tax avoidance.
Research
Limitations The sample in this study was limited to 27
companies listed on the Indonesia Stock
Exchange (BEI) in Source: Processed by the Author
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Is disclosure Corporate Social Responsibility (CSR) having a negative effect, a positive effect, or no significant effect on tax avoidance practices? Based on the results of the article review that has been carried out, there are two opinions regarding the relationship between disclosure Corporate Social Responsibility (CSR) with tax First, 2 of the 13 articles reviewed Panjaitan et al.
and Lelang Aya et al.
agreed stating that there is no significant relationship between Corporate Social Responsibility (CSR) with tax avoidance.
The article argues that the implementation of corporate social responsibility (CSR) cannot influence companies to carry out or not carry out tax avoidance actions.
This happens because companies will have a double obligation to budget funds for corporate social responsibility activities as well as pay taxes.
In addition, the higher the level of disclosure Corporate Social Responsibility (CSR) then it will not affect tax avoidance carried out by the company.
In other words, many or few items are expressed in Corporate Social Responsibility (CSR) in the company's annual report has no influence on tax avoidance practices.
Second, 5 out of 13 researchers stated that there was a negative relationship between disclosure Corporate Social Responsibility (CSR) with tax avoidance.
Chouaibi et al.
Rahman & Li .
Lajnef & Dhifi .
Herlina .
Wirawan & Yuniarwati .
argue that there is a negative correlation between Corporate Social Responsibility (CSR) with tax Chouaibi et al.
argue that companies that do not engage in CSR activities are more likely to avoid taxes.
This confirms the idea that CSR can be considered as one aspect of corporate culture that influences tax avoidance.
This is in line with research Rahman &Li .
who found that involvement in CSR activities reduces tax avoidance behavior, especially in companies that actively participate in CSR activities.
Furthermore.
Lajnef & Dhifi .
revealed a significant and potential relationship between CSR, tax avoidance, and the mediating effect of integrated reporting.
Third, 6 out of 13 researchers stated that there was a positive influence between disclosure Corporate Social Responsibility (CSR) with tax avoidance.
Jiang et al.
Abid & Dammak .
Khan et al.
T Oboh .
Abdullah et al.
Widianti & Prasetyo .
, argue that there is a positive correlation between Corporate Social Responsibility (CSR) with tax avoidance.
Disclosure Corporate Social Responsibility (CSR) with tax evasion has a positive influence but is not strong enough to be considered significant according to Widianti & Prasetyo .
, because the research design found no evidence that corporate governance has an impact on tax avoidance, which means corporate governance cannot mitigate tax avoidance.
Connection Corporate Social Responsibility (CSR) with tax evasion said to be significant by Abdullah et al.
because company size strengthens the influence of CSR on tax avoidance with a significant and beneficial effect, but company size cannot strengthen the influence of capital intensity on tax avoidance.
This is in line with research by Abid & Dammak .
which states that companies with high CSR scores are more likely to engage in aggressive tax avoidance and companies audited by high-quality auditors are more likely to engage in CSR to protect themselves from the potential consequences of tax avoidance practices.
CONCLUSION
As one of the main business practices in the world, corporate social responsibility (CSR) is increasingly receiving attention from various levels of society.
To ensure transparency of CSR information, authorities from various countries call on companies to compulsorily disclose CSR reports.
A mandatory CSR disclosure policy can have several further impacts on the Page | 1557
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governance of a company and a more interesting discussion regarding its influence on tax avoidance practices.
This research uses a qualitative approach with a systematic literature review method (Systematic Literature Review/SLR) and using the PRISMA method in 200 scientific journals.
Results literature review shows that a small number of studies state that there is no significant effect between disclosure Corporate Social Responsibility (CSR) with tax avoidance.
However, five studies concluded that there was a negative influence between disclosure Corporate Social Responsibility (CSR) with tax avoidance, where involvement in CSR activities reduces tax avoidance behavior, especially in companies that actively participate in CSR activities.
addition, three other studies found a positive influence between disclosure Corporate Social Responsibility (CSR) with tax avoidance because companies that experience a decrease in profits and an increase in expenses due to CSR disclosures tend to be more motivated to avoid Research Limitations The researcher experienced limitations in this research because the researcher only used articles of a certain nature open access thereby reducing the scope of the study.
This allows other, more relevant articles to be studied regarding the research topic.
Disclosure issues Corporate Social Responsibility (CSR) studied is only one of several characteristics that influence tax avoidance practices which is also one of the limitations of this research.
This research also uses different attributes in measuring disclosure Corporate Social Responsibility (CSR).
Suggestion From the various articles mentioned above, several limitations can be conveyed regarding research on the influence of disclosure Corporate Social Responsibility (CSR) with tax avoidance include sample limitations, still using limited variables, and only focusing on certain industrial sectors.
Apart from uncovering limitations, to improve future research, future researchers are advised to use journals that have a wider database or are limited to journals indexed by Scopus.
Future researchers should examine a wider sample and include other types of companies that better reflect the overall population.
REFERENCES