Measuring corporate tax avoidance: An empirical evidence

Measuring corporate tax avoidance: An empirical evidence

The prevalence of tax avoidance practices has necessitated several efforts in understanding the determinants of the menace. While these efforts are highly commendable, the studies so far lack the proper construct for measuring the term ‘corporate tax avoidance’. This has posed some limitations to th...

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Main Authors: Salihu, Ibrahim Aramide, Sheikh Obid, Siti Normala, Annuar, Hairul Azlan
Format: Conference or Workshop Item
Language:English
Published: 2013
Subjects:
HF5601 Accounting. Bookkeeping
Online Access:http://irep.iium.edu.my/32159/
http://irep.iium.edu.my/32159/1/Proceeding_-_10th_AAM_International_Conference_2013.pdf
id iium-32159
recordtype eprints
spelling iium-321592013-10-09T08:25:35Z http://irep.iium.edu.my/32159/ Measuring corporate tax avoidance: An empirical evidence Salihu, Ibrahim Aramide Sheikh Obid, Siti Normala Annuar, Hairul Azlan HF5601 Accounting. Bookkeeping The prevalence of tax avoidance practices has necessitated several efforts in understanding the determinants of the menace. While these efforts are highly commendable, the studies so far lack the proper construct for measuring the term ‘corporate tax avoidance’. This has posed some limitations to the interpretation of research findings in this respect. To this end, Hanlon and Heitzman (2010) proposed a measure for the conforming tax avoidance, which has not received any empirical investigation. The objective of this study, therefore, is to provide empirical evidence for or against the proposed measure. To achieve this objective, three established measures were compared with the proposed measure using the annual reports of the Malaysian top 100 companies based on FTSE tradable index. The results of the ANOVA and post hoc test show the proposed measure to be statistically and significantly different at 5%. The finding of the study is of great relevance for proper interpretation of research findings, especially within the context of the study. 2013-08-23 Conference or Workshop Item PeerReviewed application/pdf en http://irep.iium.edu.my/32159/1/Proceeding_-_10th_AAM_International_Conference_2013.pdf Salihu, Ibrahim Aramide and Sheikh Obid, Siti Normala and Annuar, Hairul Azlan (2013) Measuring corporate tax avoidance: An empirical evidence. In: 10th Asian Academy of Management International Conference 2013, 23rd-25th August 2013, Bayview Bay Beach Resort, Penang.
repository_type Digital Repository
institution_category Local University
institution International Islamic University Malaysia
building IIUM Repository
collection Online Access
language English
topic HF5601 Accounting. Bookkeeping
spellingShingle HF5601 Accounting. Bookkeeping
Salihu, Ibrahim Aramide
Sheikh Obid, Siti Normala
Annuar, Hairul Azlan
Measuring corporate tax avoidance: An empirical evidence
description The prevalence of tax avoidance practices has necessitated several efforts in understanding the determinants of the menace. While these efforts are highly commendable, the studies so far lack the proper construct for measuring the term ‘corporate tax avoidance’. This has posed some limitations to the interpretation of research findings in this respect. To this end, Hanlon and Heitzman (2010) proposed a measure for the conforming tax avoidance, which has not received any empirical investigation. The objective of this study, therefore, is to provide empirical evidence for or against the proposed measure. To achieve this objective, three established measures were compared with the proposed measure using the annual reports of the Malaysian top 100 companies based on FTSE tradable index. The results of the ANOVA and post hoc test show the proposed measure to be statistically and significantly different at 5%. The finding of the study is of great relevance for proper interpretation of research findings, especially within the context of the study.
format Conference or Workshop Item
author Salihu, Ibrahim Aramide
Sheikh Obid, Siti Normala
Annuar, Hairul Azlan
author_facet Salihu, Ibrahim Aramide
Sheikh Obid, Siti Normala
Annuar, Hairul Azlan
author_sort Salihu, Ibrahim Aramide
title Measuring corporate tax avoidance: An empirical evidence
title_short Measuring corporate tax avoidance: An empirical evidence
title_full Measuring corporate tax avoidance: An empirical evidence
title_fullStr Measuring corporate tax avoidance: An empirical evidence
title_full_unstemmed Measuring corporate tax avoidance: An empirical evidence
title_sort measuring corporate tax avoidance: an empirical evidence
publishDate 2013
url http://irep.iium.edu.my/32159/
http://irep.iium.edu.my/32159/1/Proceeding_-_10th_AAM_International_Conference_2013.pdf
first_indexed 2023-09-18T20:46:25Z
last_indexed 2023-09-18T20:46:25Z
_version_ 1777409704906981376

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