The implication of tax rates on corporate capital investment / Nor Shaipah Abdul Wahab... [et al.]

Abdul Wahab, Nor Shaipah and Aripin, Norhani and Md Idris, Kamil (2007) The implication of tax rates on corporate capital investment / Nor Shaipah Abdul Wahab... [et al.]. Malaysian Accounting Review, 6 (1). pp. 45-64. ISSN 1675-4077

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Abstract

The purpose of this study is to determine the relationship of tax rates and corporate capital investment behavior. In addition, this study seeks to investigate the influence of tax rates reductions on capital investment. A total of 120 companies were selected as the sample. The findings demonstrated that there are significant negative associations between corporate tax rate and non-resident individual tax rate reduction with corporate capital investment. In addition, the results revealed the significant influence of market-to-book equity ratio and lagged investment on capital investment. With respect to industry classification, property and plantation industries are found to be significant and negatively associated with capital investment. This research would be useful to the authorities in determining the implication of tax rate reduction on capital investment, which in turn will reflect the overall economy.

Item Type: Article
Creators:
CreatorsEmail
Abdul Wahab, Nor ShaipahUNSPECIFIED
Aripin, NorhaniUNSPECIFIED
Md Idris, KamilUNSPECIFIED
Divisions: Accounting Research Institute (ARI)
Journal or Publication Title: Malaysian Accounting Review
ISSN: 1675-4077
Volume: 6
Number: 1
Page Range: pp. 45-64
Item ID: 283
Uncontrolled Keywords: Corporate tax rate, individual tax rate, capital investment, tax rates reductions
Last Modified: 25 Oct 2017 07:18
Depositing User: Staf Pendigitalan 1
URI: http://ir.uitm.edu.my/id/eprint/283

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