Correlation between tax holidays and earning management: An empirical study (Kolerasi antara percutian cukai dengan pengurusan perolehan : satu analisis empirikal)

Correlation between tax holidays and earning management: An empirical study (Kolerasi antara percutian cukai dengan pengurusan perolehan : satu analisis empirikal)

This study investigates tax avoidance activities among tax-exempt malaysian companies.Pioneer status companies to manage earnings by shifting income throught certain periods and thereby minimizing tax liabilities. Following the literature, discretionary current accruals are used as proxy for earning...

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Main Authors: Zinatul Ashiqin Bachek, Norsiah Ahmad, Norman Mohd Saleh
Format: Article
Language:English
Published: Penerbit Universiti Kebangsaan Malaysia 2012
Online Access:http://journalarticle.ukm.my/5448/
http://journalarticle.ukm.my/5448/
http://journalarticle.ukm.my/5448/1/883-1677-1-SM.pdf
id ukm-5448
recordtype eprints
spelling ukm-54482016-12-14T06:38:29Z http://journalarticle.ukm.my/5448/ Correlation between tax holidays and earning management: An empirical study (Kolerasi antara percutian cukai dengan pengurusan perolehan : satu analisis empirikal) Zinatul Ashiqin Bachek, Norsiah Ahmad, Norman Mohd Saleh, This study investigates tax avoidance activities among tax-exempt malaysian companies.Pioneer status companies to manage earnings by shifting income throught certain periods and thereby minimizing tax liabilities. Following the literature, discretionary current accruals are used as proxy for earnings management. A control sample is introduced to identify abnormal accruals induced by the pioneer status of companies.Multiple regression analysis indicates that companies manage their earnings to minimize their taxburden. Specifically, pioneer status companies in Malaysia accelerate revenues to the year prior to the expiration of their tax exemptions to reduce tax liabilities in subsequent years. Penerbit Universiti Kebangsaan Malaysia 2012-06 Article PeerReviewed application/pdf en http://journalarticle.ukm.my/5448/1/883-1677-1-SM.pdf Zinatul Ashiqin Bachek, and Norsiah Ahmad, and Norman Mohd Saleh, (2012) Correlation between tax holidays and earning management: An empirical study (Kolerasi antara percutian cukai dengan pengurusan perolehan : satu analisis empirikal). Jurnal Pengurusan, 34 . pp. 55-64. ISSN 0127-2713 http://pkukmweb.ukm.my/penerbit/jurus.htm
repository_type Digital Repository
institution_category Local University
institution Universiti Kebangasaan Malaysia
building UKM Institutional Repository
collection Online Access
language English
description This study investigates tax avoidance activities among tax-exempt malaysian companies.Pioneer status companies to manage earnings by shifting income throught certain periods and thereby minimizing tax liabilities. Following the literature, discretionary current accruals are used as proxy for earnings management. A control sample is introduced to identify abnormal accruals induced by the pioneer status of companies.Multiple regression analysis indicates that companies manage their earnings to minimize their taxburden. Specifically, pioneer status companies in Malaysia accelerate revenues to the year prior to the expiration of their tax exemptions to reduce tax liabilities in subsequent years.
format Article
author Zinatul Ashiqin Bachek,
Norsiah Ahmad,
Norman Mohd Saleh,
spellingShingle Zinatul Ashiqin Bachek,
Norsiah Ahmad,
Norman Mohd Saleh,
Correlation between tax holidays and earning management: An empirical study (Kolerasi antara percutian cukai dengan pengurusan perolehan : satu analisis empirikal)
author_facet Zinatul Ashiqin Bachek,
Norsiah Ahmad,
Norman Mohd Saleh,
author_sort Zinatul Ashiqin Bachek,
title Correlation between tax holidays and earning management: An empirical study (Kolerasi antara percutian cukai dengan pengurusan perolehan : satu analisis empirikal)
title_short Correlation between tax holidays and earning management: An empirical study (Kolerasi antara percutian cukai dengan pengurusan perolehan : satu analisis empirikal)
title_full Correlation between tax holidays and earning management: An empirical study (Kolerasi antara percutian cukai dengan pengurusan perolehan : satu analisis empirikal)
title_fullStr Correlation between tax holidays and earning management: An empirical study (Kolerasi antara percutian cukai dengan pengurusan perolehan : satu analisis empirikal)
title_full_unstemmed Correlation between tax holidays and earning management: An empirical study (Kolerasi antara percutian cukai dengan pengurusan perolehan : satu analisis empirikal)
title_sort correlation between tax holidays and earning management: an empirical study (kolerasi antara percutian cukai dengan pengurusan perolehan : satu analisis empirikal)
publisher Penerbit Universiti Kebangsaan Malaysia
publishDate 2012
url http://journalarticle.ukm.my/5448/
http://journalarticle.ukm.my/5448/
http://journalarticle.ukm.my/5448/1/883-1677-1-SM.pdf
first_indexed 2023-09-18T19:44:10Z
last_indexed 2023-09-18T19:44:10Z
_version_ 1777405788825845760

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