Malaysian Listed Firm’s Tax Avoidance: Another Earnings Management Strategy?

• Main Authors: Mohd Waliuddin, Mohd Razali, Pong, Xiang Yi, Brahmana, Rayenda Khresna
• Format: E-Article
• Language: English
• Published: Asian Academy of Management 2015
• Subjects: HG Finance
• Online Access: 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

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...