Governance and the value relevance of tax avoidance / Akmalia M. Ariff and Hafiza A. Hashim

• Main Authors: M. Ariff, Akmalia, A. Hashim, Hafiza
• Format: Article
• Language: English
• Published: Accounting Research Institute & Faculty of Accountancy 2014
• Subjects: Malaysia
• Online Access: http://ir.uitm.edu.my/id/eprint/12412/1/AJ_AKMALIA%20M.%20ARIFF%20MAR%2014%201.pdf; http://ir.uitm.edu.my/id/eprint/12412/; https://mar.uitm.edu.my/

This paper provides evidence on the link amongst governance, tax avoidance and firm value. We examine whether tax avoidance is associated with firm value and whether the strength of such relation is dependent on the quality of governance. We employ Effective Tax Rates (ETR) to measure tax avoidance...