The effect of reinvestment allowance on turnover and return on asset among manufacturing companies

This study explores the effect of reinvestment allowance on turnover and return on asset among manufacturing companies. Reinvestment allowance is known as one of the most prominent tax incentives. For that purpose, a quantitative approach with inland revenue data has been studied to answer the objec...

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Main Author: Faridah, Hashim
Format: Thesis
Language:English
English
Published: 2022
Subjects:
Online Access:https://etd.uum.edu.my/10717/1/s827744_01.pdf
https://etd.uum.edu.my/10717/2/s827744_02.pdf
https://etd.uum.edu.my/10717/
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spelling my.uum.etd.107172023-10-30T03:08:01Z https://etd.uum.edu.my/10717/ The effect of reinvestment allowance on turnover and return on asset among manufacturing companies Faridah, Hashim HG Finance This study explores the effect of reinvestment allowance on turnover and return on asset among manufacturing companies. Reinvestment allowance is known as one of the most prominent tax incentives. For that purpose, a quantitative approach with inland revenue data has been studied to answer the objectives of the study. Specifically, two hundred eighteen manufacturing companies that enjoy reinvestment allowance been examined, focusing on the return of qualifying asset ratio and turnover growth ratio. The findings indicate that smaller companies that invested in qualifying asset benefited more from reinvestment allowance as higher ratios of return of qualifying asset were attained. However, concerning the turnover growth, bigger companies benefited more as they experienced a higher overall growth. Suggestions for further study are having a longer time frame for research to determine the sustainability of a company and focus should be emphasised on manufacturing companies of similar interests. 2022 Thesis NonPeerReviewed text en https://etd.uum.edu.my/10717/1/s827744_01.pdf text en https://etd.uum.edu.my/10717/2/s827744_02.pdf Faridah, Hashim (2022) The effect of reinvestment allowance on turnover and return on asset among manufacturing companies. Masters thesis, Universiti Utara Malaysia.
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Electronic Theses
url_provider http://etd.uum.edu.my/
language English
English
topic HG Finance
spellingShingle HG Finance
Faridah, Hashim
The effect of reinvestment allowance on turnover and return on asset among manufacturing companies
description This study explores the effect of reinvestment allowance on turnover and return on asset among manufacturing companies. Reinvestment allowance is known as one of the most prominent tax incentives. For that purpose, a quantitative approach with inland revenue data has been studied to answer the objectives of the study. Specifically, two hundred eighteen manufacturing companies that enjoy reinvestment allowance been examined, focusing on the return of qualifying asset ratio and turnover growth ratio. The findings indicate that smaller companies that invested in qualifying asset benefited more from reinvestment allowance as higher ratios of return of qualifying asset were attained. However, concerning the turnover growth, bigger companies benefited more as they experienced a higher overall growth. Suggestions for further study are having a longer time frame for research to determine the sustainability of a company and focus should be emphasised on manufacturing companies of similar interests.
format Thesis
author Faridah, Hashim
author_facet Faridah, Hashim
author_sort Faridah, Hashim
title The effect of reinvestment allowance on turnover and return on asset among manufacturing companies
title_short The effect of reinvestment allowance on turnover and return on asset among manufacturing companies
title_full The effect of reinvestment allowance on turnover and return on asset among manufacturing companies
title_fullStr The effect of reinvestment allowance on turnover and return on asset among manufacturing companies
title_full_unstemmed The effect of reinvestment allowance on turnover and return on asset among manufacturing companies
title_sort effect of reinvestment allowance on turnover and return on asset among manufacturing companies
publishDate 2022
url https://etd.uum.edu.my/10717/1/s827744_01.pdf
https://etd.uum.edu.my/10717/2/s827744_02.pdf
https://etd.uum.edu.my/10717/
_version_ 1781708419539927040
score 13.18916