The implication of tax rates on corporate capital investment

The purpose of this study is to determine the relationship of tax rates and corporate capital investment behaviour. In addition, this study seeks to investigate the influence of tax rates reductions on capital investment. A total of 120 companies were selected as the sample. The findings demonstrate...

Full description

Saved in:
Bibliographic Details
Main Authors: Abdul Wahab, Nor Shaipah, Aripin, Norhani, Md. Idris, Kamil, Che Ahmad, Ayoib
Format: Article
Language:English
Published: Malaysian Accountancy Research and Education Foundation 2007
Subjects:
Online Access:http://repo.uum.edu.my/1606/1/Nor_Shaipah_Abd_Wahab%2C%2C.pdf
http://repo.uum.edu.my/1606/
http://ari.uitm.edu.my/mar.html
Tags: Add Tag
No Tags, Be the first to tag this record!
id my.uum.repo.1606
record_format eprints
spelling my.uum.repo.16062016-04-26T07:23:15Z http://repo.uum.edu.my/1606/ The implication of tax rates on corporate capital investment Abdul Wahab, Nor Shaipah Aripin, Norhani Md. Idris, Kamil Che Ahmad, Ayoib HF5601 Accounting The purpose of this study is to determine the relationship of tax rates and corporate capital investment behaviour. In addition, this study seeks to investigate the influence of tax rates reductions on capital investment. A total of 120 companies were selected as the sample. The findings demonstrated that there are significant negative associations between corporate tax rate and non-resident individual tax rate reduction with corporate capital investment.In addition, the results revealed the significant influence of market-to-book equity ratio and lagged investment on capital investment. With respect to industry classification, property and plantation industries are found to be significant and negatively associated with capital investment. This research would be useful to the authorities in determining the implication of tax rate reduction on capital investment, which in turn will reflect the overall economy. Malaysian Accountancy Research and Education Foundation 2007 Article PeerReviewed application/pdf en http://repo.uum.edu.my/1606/1/Nor_Shaipah_Abd_Wahab%2C%2C.pdf Abdul Wahab, Nor Shaipah and Aripin, Norhani and Md. Idris, Kamil and Che Ahmad, Ayoib (2007) The implication of tax rates on corporate capital investment. Malaysian Accounting Review, 6 (1). pp. 45-64. ISSN 1675-4077 http://ari.uitm.edu.my/mar.html
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Institutionali Repository
url_provider http://repo.uum.edu.my/
language English
topic HF5601 Accounting
spellingShingle HF5601 Accounting
Abdul Wahab, Nor Shaipah
Aripin, Norhani
Md. Idris, Kamil
Che Ahmad, Ayoib
The implication of tax rates on corporate capital investment
description The purpose of this study is to determine the relationship of tax rates and corporate capital investment behaviour. In addition, this study seeks to investigate the influence of tax rates reductions on capital investment. A total of 120 companies were selected as the sample. The findings demonstrated that there are significant negative associations between corporate tax rate and non-resident individual tax rate reduction with corporate capital investment.In addition, the results revealed the significant influence of market-to-book equity ratio and lagged investment on capital investment. With respect to industry classification, property and plantation industries are found to be significant and negatively associated with capital investment. This research would be useful to the authorities in determining the implication of tax rate reduction on capital investment, which in turn will reflect the overall economy.
format Article
author Abdul Wahab, Nor Shaipah
Aripin, Norhani
Md. Idris, Kamil
Che Ahmad, Ayoib
author_facet Abdul Wahab, Nor Shaipah
Aripin, Norhani
Md. Idris, Kamil
Che Ahmad, Ayoib
author_sort Abdul Wahab, Nor Shaipah
title The implication of tax rates on corporate capital investment
title_short The implication of tax rates on corporate capital investment
title_full The implication of tax rates on corporate capital investment
title_fullStr The implication of tax rates on corporate capital investment
title_full_unstemmed The implication of tax rates on corporate capital investment
title_sort implication of tax rates on corporate capital investment
publisher Malaysian Accountancy Research and Education Foundation
publishDate 2007
url http://repo.uum.edu.my/1606/1/Nor_Shaipah_Abd_Wahab%2C%2C.pdf
http://repo.uum.edu.my/1606/
http://ari.uitm.edu.my/mar.html
_version_ 1644278020176871424
score 13.144533