Tax Planning and Firm Value: Evidence from Malaysia

• Main Authors: Mohd Razali, Mohd Waliuddin, Siti Shahfina, Ghazali, Janifer, Lunyai, Tan, Josephine Hwang Yau
• 格式: Conference or Workshop Item
• 语言: English
• 出版: 2018
• 主题: HG Finance
• 在线阅读: http://ir.unimas.my/id/eprint/21931/1/wal%20tax%20planning.pdf; http://ir.unimas.my/id/eprint/21931/; http://www.conference.unimas.my/2018/ibbc2018/index.php/home

The main objective of this study is to determine the impact of tax planning on firm value of firms listed in Bursa Malaysia. Tax planning proxies in this study are the Effective Tax Rate(ETR)and Book Tax Differences (BTDs). The 387 samples data were collected from the Data Stream from period of2014...