Tax Planning and Firm Value: Evidence from Malaysia

• المؤلفون الرئيسيون: Mohd Razali, Mohd Waliuddin, Siti Shahfina, Ghazali, Janifer, Lunyai, Tan, Josephine Hwang Yau
• التنسيق: Conference or Workshop Item
• اللغة: English
• منشور في: 2018
• الموضوعات: HG Finance
• الوصول للمادة أونلاين: 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...