Malaysian Listed Firm’s Tax Avoidance: Another Earnings Management Strategy?
This study examines the role of tax avoidance on firm’s earnings management for a sample of 149 listed public firms in Malaysia over 2009 – 2013. Beneish M-score is used to measure the earnings management and effective tax rate to measure the tax avoidance. After controlling firm size, growth, lev...
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| 主要な著者: | , , |
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| フォーマット: | E-Article |
| 言語: | English |
| 出版事項: |
Asian Academy of Management
2015
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| 主題: | |
| オンライン･アクセス: | http://ir.unimas.my/id/eprint/18122/1/wali%205.pdf http://ir.unimas.my/id/eprint/18122/ http://aamc2015.usm.my/images/Tentative-Program.pdf |
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