Corporate effective tax rates: a study on Malaysian public listed companies / Rohaya Md Noor, Nor'Azam Mastuki and Barjoyai Bardai

UNSPECIFIED and UNSPECIFIED and Bardai, Barjoyai (2008) Corporate effective tax rates: a study on Malaysian public listed companies / Rohaya Md Noor, Nor'Azam Mastuki and Barjoyai Bardai. Malaysian Accounting Review, 7 (1). pp. 1-20. ISSN 1675-4077

[img] Text
AJ_ROHAYA MD NOOR MAR 08.pdf

Download (0B)

Abstract

This study examines corporate effective tax rates (ETRs) of large Malaysian listed companies during the new tax regime, and further investigates the relationship between corporate ETRs and their attributes. The goal of this study is to compare the effective tax rate effectively experienced by each company within and across sectors, and to provide evidence for factors that cause corporate ETRs to diverge from the statutory tax rate (STR).

Item Type: Article
Creators:
CreatorsEmail
UNSPECIFIEDUNSPECIFIED
UNSPECIFIEDUNSPECIFIED
Bardai, BarjoyaiUNSPECIFIED
Divisions: Accounting Research Institute (ARI)
Journal or Publication Title: Malaysian Accounting Review
ISSN: 1675-4077
Volume: 7
Number: 1
Page Range: pp. 1-20
Item ID: 192
Uncontrolled Keywords: Effective tax rates, Statutory tax rate, Tax incentives, Public listed company, New tax regime
Last Modified: 22 Jun 2017 04:02
Depositing User: Staf Pendigitalan 1
URI: http://ir.uitm.edu.my/id/eprint/192

Actions (login required)

View Item View Item

Downloads

Downloads per month over past year