Corporate Tax Avoidance of Malaysian Public Listed Companies: A Multi-Measure Analysis
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DOI: https://doi.org/10.35609/afr.2021.6.1(1)
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References listed on IDEAS
- Taylor, Grantley & Richardson, Grant, 2014. "Incentives for corporate tax planning and reporting: Empirical evidence from Australia," Journal of Contemporary Accounting and Economics, Elsevier, vol. 10(1), pages 1-15.
- Petro Lisowsky & Leslie Robinson & Andrew Schmidt, 2013. "Do Publicly Disclosed Tax Reserves Tell Us About Privately Disclosed Tax Shelter Activity?," Journal of Accounting Research, Wiley Blackwell, vol. 51(3), pages 583-629, June.
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More about this item
Keywords
Cash ETR; corporate tax avoidance; GAAP ETR; permanent BDT; total BTD.;All these keywords.
JEL classification:
- G30 - Financial Economics - - Corporate Finance and Governance - - - General
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
- M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
NEP fields
This paper has been announced in the following NEP Reports:- NEP-ACC-2021-07-19 (Accounting and Auditing)
- NEP-CFN-2021-07-19 (Corporate Finance)
- NEP-PBE-2021-07-19 (Public Economics)
- NEP-PUB-2021-07-19 (Public Finance)
- NEP-SEA-2021-07-19 (South East Asia)
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