Do Malaysian listed companies mitigate climate-change for tax planning?

• Main Authors: Hui, Wei You, Rayenda Khresna Brahmana,
• Format: Article
• Language: English
• Published: Penerbit Universiti Kebangsaan Malaysia 2017
• Online Access: http://journalarticle.ukm.my/11623/1/jeko_51%282%29-14.pdf; http://journalarticle.ukm.my/11623/; http://www.ukm.my/fep/jem/content/2017-2.html

This research aims to examine the relationship between climate-change mitigation (CCM) and tax planning in Malaysian market. 248 listed companies and employing OLS with robust standard errors from six non-financial industries were examined from 2008 to 2014. The findings indicate a significant relat...