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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: Mohd Razali, Mohd Waliuddin, Pong, Xiang Yi, Brahmana, Rayenda Khresna, Akmal Hisham, Tak
Format: E-Article
Language:English
Published: Human Resource Management Academic Research Society 2019
Subjects:
H Social Sciences (General)
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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id my.unimas.ir.24562
record_format eprints
spelling my.unimas.ir.245622020-06-17T07:12:29Z http://ir.unimas.my/id/eprint/24562/ Malaysian Listed Firm’s Tax Avoidance: Another Earnings Management Strategy? Mohd Razali, Mohd Waliuddin Pong, Xiang Yi Brahmana, Rayenda Khresna Akmal Hisham, Tak H Social Sciences (General) 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. Human Resource Management Academic Research Society 2019 E-Article PeerReviewed text en http://ir.unimas.my/id/eprint/24562/3/Malaysian%20Listed%20Firm%E2%80%99s%20Tax%20Avoidance%20%28abstract%29.pdf Mohd Razali, Mohd Waliuddin and Pong, Xiang Yi and Brahmana, Rayenda Khresna and Akmal Hisham, Tak (2019) Malaysian Listed Firm’s Tax Avoidance: Another Earnings Management Strategy? International Journal of Academic Research in Business and Social Sciences, 9 (2). pp. 643-655. ISSN 2222-6990 http://hrmars.com/hrmars_papers/Malaysian_Listed_Firm’s_Tax_Avoidance_Another_Earnings_Management_Strategy.pdf DOI: 10.6007/IJARBSS/v9-i2/5597
institution Universiti Malaysia Sarawak
building Centre for Academic Information Services (CAIS)
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Malaysia Sarawak
content_source UNIMAS Institutional Repository
url_provider http://ir.unimas.my/
language English
topic H Social Sciences (General)
spellingShingle H Social Sciences (General)
Mohd Razali, Mohd Waliuddin
Pong, Xiang Yi
Brahmana, Rayenda Khresna
Akmal Hisham, Tak
Malaysian Listed Firm’s Tax Avoidance: Another Earnings Management Strategy?
description 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.
format E-Article
author Mohd Razali, Mohd Waliuddin
Pong, Xiang Yi
Brahmana, Rayenda Khresna
Akmal Hisham, Tak
author_facet Mohd Razali, Mohd Waliuddin
Pong, Xiang Yi
Brahmana, Rayenda Khresna
Akmal Hisham, Tak
author_sort Mohd Razali, Mohd Waliuddin
title Malaysian Listed Firm’s Tax Avoidance: Another Earnings Management Strategy?
title_short Malaysian Listed Firm’s Tax Avoidance: Another Earnings Management Strategy?
title_full Malaysian Listed Firm’s Tax Avoidance: Another Earnings Management Strategy?
title_fullStr Malaysian Listed Firm’s Tax Avoidance: Another Earnings Management Strategy?
title_full_unstemmed Malaysian Listed Firm’s Tax Avoidance: Another Earnings Management Strategy?
title_sort malaysian listed firm’s tax avoidance: another earnings management strategy?
publisher Human Resource Management Academic Research Society
publishDate 2019
url 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
_version_ 1671343260416606208
score 13.211869

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