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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| Summary: | 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,
leverage and profitability, the result shows that only two variables which tax avoidance and growth
are positively significant towards the earnings management. The result implies that firms may
manage their earning to enjoy tax advantages. Moreover, management in growth firms tend engages
better earnings performance and thus it may affect the firm investment strategies. |
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