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Book‐Tax Difference and Value Relevance of Taxable Income: Malaysian Evidence

Author

Listed:
  • Rohaya
  • Noor
  • Nor’Azam Mastuki
  • Barjoyai Bardai

Abstract

Keywords: Tax planning, Accounting income, Taxable income, Earnings quality, Malaysia, Effective tax rates

Suggested Citation

  • Rohaya & Noor & Nor’Azam Mastuki & Barjoyai Bardai, 2009. "Book‐Tax Difference and Value Relevance of Taxable Income: Malaysian Evidence," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, vol. 7(2), pages 19-40, September.
    • Handle: RePEc:eme:jfrapp:v:7:y:2009:i:2:p:19-40
    DOI: 10.1108/19852510980000002
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    Citations

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    Cited by:

    1. Abdul Wahab, Nor Shaipah & Ntim, Collins G. & Mohd Adnan, Mohd Muttaqin & Tye, Wei Ling, 2018. "Top management team heterogeneity, governance changes and book-tax differences," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 32(C), pages 30-46.
    2. Wiem Dridi & Boubaker Adel, 2016. "Book-Tax Differences and the Persistence of Earnings and Accruals: Tunisian Evidence," Asian Social Science, Canadian Center of Science and Education, vol. 12(6), pages 193-193, June.
    3. Utkir Kholbadalov, 2012. "The relationship of corporate tax avoidance, cost of debt and institutional ownership: evidence from Malaysia," Economic Analysis Working Papers (2002-2010). Atlantic Review of Economics (2011-2016), Colexio de Economistas de A Coruña, Spain and Fundación Una Galicia Moderna, vol. 2, pages 1-1, December.

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