The implication of tax rates on corporate capital investment

• 主要な著者: Abdul Wahab, Nor Shaipah, Aripin, Norhani, Md. Idris, Kamil, Che Ahmad, Ayoib
• フォーマット: 論文
• 言語: English
• 出版事項: Malaysian Accountancy Research and Education Foundation 2007
• 主題: HF5601 Accounting
• オンライン･アクセス: 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

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...