Corporate ownership, governance and tax avoidance: an interactive effects

Corporate ownership, governance and tax avoidance: an interactive effects

Although tax avoidance practices are as old as taxes themselves, the ways they are being perpetrated among corporate taxpayers have transmuted so sophisticated in recent times. This study thus proposes models for empirical investigations into the relationship between corporate ownership structure...

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Bibliographic Details
Main Authors: Annuar, Hairul Azlan, Salihu, Ibrahim Aramide, Sheikh Obid, Siti Normala
Format: Article
Language:English
Published: Elsevier 2014
Subjects:
HF5601 Accounting. Bookkeeping
Online Access:http://irep.iium.edu.my/40772/
http://irep.iium.edu.my/40772/
http://irep.iium.edu.my/40772/1/Corporate_Ownership_governance_and_tax_avoidance_-_Procedia.pdf
id iium-40772
recordtype eprints
spelling iium-407722018-06-12T02:11:52Z http://irep.iium.edu.my/40772/ Corporate ownership, governance and tax avoidance: an interactive effects Annuar, Hairul Azlan Salihu, Ibrahim Aramide Sheikh Obid, Siti Normala HF5601 Accounting. Bookkeeping Although tax avoidance practices are as old as taxes themselves, the ways they are being perpetrated among corporate taxpayers have transmuted so sophisticated in recent times. This study thus proposes models for empirical investigations into the relationship between corporate ownership structure and corporate tax avoidance in Malaysia. It was argued, based on cost/benefits consideration of tax avoidance, that family; foreign and government ownerships could be associated with corporate tax avoidance among Malaysian listed companies. The study further proposes that strong governance mechanism could mitigate such association. Two econometrics dynamic panel data models are proposed for the investigation. Generalized Method Moment (GMM) estimator is recommended as the estimation method. Elsevier 2014 Article PeerReviewed application/pdf en http://irep.iium.edu.my/40772/1/Corporate_Ownership_governance_and_tax_avoidance_-_Procedia.pdf Annuar, Hairul Azlan and Salihu, Ibrahim Aramide and Sheikh Obid, Siti Normala (2014) Corporate ownership, governance and tax avoidance: an interactive effects. Procedia Social and Behavioral Sciences, 164. pp. 150-160. ISSN 1877-0428 http://www.journals.elsevier.com/procedia-social-and-behavioral-sciences/
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
Annuar, Hairul Azlan
Salihu, Ibrahim Aramide
Sheikh Obid, Siti Normala
Corporate ownership, governance and tax avoidance: an interactive effects
description Although tax avoidance practices are as old as taxes themselves, the ways they are being perpetrated among corporate taxpayers have transmuted so sophisticated in recent times. This study thus proposes models for empirical investigations into the relationship between corporate ownership structure and corporate tax avoidance in Malaysia. It was argued, based on cost/benefits consideration of tax avoidance, that family; foreign and government ownerships could be associated with corporate tax avoidance among Malaysian listed companies. The study further proposes that strong governance mechanism could mitigate such association. Two econometrics dynamic panel data models are proposed for the investigation. Generalized Method Moment (GMM) estimator is recommended as the estimation method.
format Article
author Annuar, Hairul Azlan
Salihu, Ibrahim Aramide
Sheikh Obid, Siti Normala
author_facet Annuar, Hairul Azlan
Salihu, Ibrahim Aramide
Sheikh Obid, Siti Normala
author_sort Annuar, Hairul Azlan
title Corporate ownership, governance and tax avoidance: an interactive effects
title_short Corporate ownership, governance and tax avoidance: an interactive effects
title_full Corporate ownership, governance and tax avoidance: an interactive effects
title_fullStr Corporate ownership, governance and tax avoidance: an interactive effects
title_full_unstemmed Corporate ownership, governance and tax avoidance: an interactive effects
title_sort corporate ownership, governance and tax avoidance: an interactive effects
publisher Elsevier
publishDate 2014
url http://irep.iium.edu.my/40772/
http://irep.iium.edu.my/40772/
http://irep.iium.edu.my/40772/1/Corporate_Ownership_governance_and_tax_avoidance_-_Procedia.pdf
first_indexed 2023-09-18T20:58:28Z
last_indexed 2023-09-18T20:58:28Z
_version_ 1777410463153258496

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