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...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Penerbit Universiti Kebangsaan Malaysia
2012
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| Online Access: | http://journalarticle.ukm.my/5448/ http://journalarticle.ukm.my/5448/ http://journalarticle.ukm.my/5448/1/883-1677-1-SM.pdf |