Directors Remuneration and Tax Planning of Listed Companies

• Main Authors: Mohd Waliuddin, Mohd Razali, Afizal Eizaz, Abdul Razak, Cheuk, Sharon Choy Sheung, Dyg Haszelinna, Abg Ali
• 格式: Article
• 语言: English
• 出版: AESS Publications 2019
• 主题: H Social Sciences (General)
• 在线阅读: http://ir.unimas.my/id/eprint/27728/1/Waliuddin.pdf; http://ir.unimas.my/id/eprint/27728/; http://www.aessweb.com/pdf-files/IJASS-2019-9(11)-544-553.pdf

Remuneration may be given in the form of incentives for the directors to engage in tax planning activity. The purpose of this study is to examine the relationship between directors’ remuneration and book tax differences (BTDs) as a proxy for tax planning. A sample of 500 Malaysian listed companies f...