Malaysian Listed Firm’s Tax Avoidance: Another Earnings Management Strategy?
This study examines the role of tax avoidance on firm’s earnings management for a sample of 149 listed public firms in Malaysia over 2009 – 2013. Beneish M-score is used to measure the earnings management and effective tax rate to measure the tax avoidance. After controlling firm size, growth, le...
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| Main Authors: | , , , |
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| Format: | E-Article |
| Language: | English |
| Published: |
Human Resource Management Academic Research Society
2019
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| Subjects: | |
| Online Access: | http://ir.unimas.my/id/eprint/24562/3/Malaysian%20Listed%20Firm%E2%80%99s%20Tax%20Avoidance%20%28abstract%29.pdf http://ir.unimas.my/id/eprint/24562/ http://hrmars.com/hrmars_papers/Malaysian_Listed_Firm’s_Tax_Avoidance_Another_Earnings_Management_Strategy.pdf |
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