Tax Planning and Firm Value : Evidence from Malaysia

• المؤلفون الرئيسيون: Mohd Waliuddin, Bin Mohd Razali, Siti Shahfina, Ghazali, Janifer, Lunyai, Yau, Josephine Tan Hwang
• التنسيق: مقال
• اللغة: English
• منشور في: Human Resource Management Academic Research Society 2018
• الموضوعات: H Social Sciences (General)
• الوصول للمادة أونلاين: http://ir.unimas.my/id/eprint/22517/1/Tax%20Planning.pdf; http://ir.unimas.my/id/eprint/22517/; http://hrmars.com/hrmars_papers/Tax_Planning_and_Firm_Value_Evidence_from_Malaysia.pdf

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 DataStream from period of 20...