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

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...

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Main Authors: Abdul Wahab, Nor Shaipah, Aripin, Norhani, Md Idris, Kamil
Format: Article
Language:English
Published: Accounting Research Institute (ARI) & Faculty of Accountancy 2007
Online Access:http://ir.uitm.edu.my/id/eprint/283/1/AJ_NOR%20SHAIPAH%20ABDUL%20WAHAB%20MAR%2007.pdf
http://ir.uitm.edu.my/id/eprint/283/
https://mar.uitm.edu.my/
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spelling my.uitm.ir.2832017-10-25T07:18:11Z http://ir.uitm.edu.my/id/eprint/283/ The implication of tax rates on corporate capital investment / Nor Shaipah Abdul Wahab... [et al.] Abdul Wahab, Nor Shaipah Aripin, Norhani Md Idris, Kamil 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. Accounting Research Institute (ARI) & Faculty of Accountancy 2007-06 Article PeerReviewed text en http://ir.uitm.edu.my/id/eprint/283/1/AJ_NOR%20SHAIPAH%20ABDUL%20WAHAB%20MAR%2007.pdf 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 https://mar.uitm.edu.my/
institution Universiti Teknologi Mara
building Tun Abdul Razak Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Teknologi Mara
content_source UiTM Institutional Repository
url_provider http://ir.uitm.edu.my/
language English
description 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.
format Article
author Abdul Wahab, Nor Shaipah
Aripin, Norhani
Md Idris, Kamil
spellingShingle Abdul Wahab, Nor Shaipah
Aripin, Norhani
Md Idris, Kamil
The implication of tax rates on corporate capital investment / Nor Shaipah Abdul Wahab... [et al.]
author_facet Abdul Wahab, Nor Shaipah
Aripin, Norhani
Md Idris, Kamil
author_sort Abdul Wahab, Nor Shaipah
title The implication of tax rates on corporate capital investment / Nor Shaipah Abdul Wahab... [et al.]
title_short The implication of tax rates on corporate capital investment / Nor Shaipah Abdul Wahab... [et al.]
title_full The implication of tax rates on corporate capital investment / Nor Shaipah Abdul Wahab... [et al.]
title_fullStr The implication of tax rates on corporate capital investment / Nor Shaipah Abdul Wahab... [et al.]
title_full_unstemmed The implication of tax rates on corporate capital investment / Nor Shaipah Abdul Wahab... [et al.]
title_sort implication of tax rates on corporate capital investment / nor shaipah abdul wahab... [et al.]
publisher Accounting Research Institute (ARI) & Faculty of Accountancy
publishDate 2007
url http://ir.uitm.edu.my/id/eprint/283/1/AJ_NOR%20SHAIPAH%20ABDUL%20WAHAB%20MAR%2007.pdf
http://ir.uitm.edu.my/id/eprint/283/
https://mar.uitm.edu.my/
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score 12.925488