Measuring corporate tax avoidance: An empirical evidence

QR Code

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...

Full description

Bibliographic Details
Main Authors:	Salihu, Ibrahim Aramide, Sheikh Obid, Siti Normala, Annuar, Hairul Azlan
Format:	Proceeding Paper
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

Similar Items

Measures of corporate tax avoidance: empirical evidence from an emerging economy
by: Salihu, Ibrahim Aramide, et al.
Published: (2013)

Foreign investors’ interests and corporate tax avoidance: evidence from an emerging economy
by: Salihu, Ibrahim Aramide, et al.
Published: (2015)

Foreign investors' interests and corporate tax avoidance: evidence from an emerging economy
by: Salihu, Ibrahim Aramide, et al.
Published: (2014)

Corporate ownership, governance and tax avoidance: an interactive effects
by: Annuar, Hairul Azlan, et al.
Published: (2014)

Ownership structure and corporate tax aggressiveness: A conceptual approach
by: Salihu, Ibrahim Aramide, et al.
Published: (2013)

Malaysian corporate tax rate and revenue: the application of Ibn Khaldun tax theory
by: Annuar, Hairul Azlan, et al.
Published: (2018)

Corporate governance effect on firms' performance - evidence from the UAE
by: Farhan, Ayda, et al.
Published: (2017)

Corporate ownership, governance and tax avoidance: An interactive effects
by: Annuar, Hairul Azlan, et al.
Published: (2014)

Government ownership and corporate tax avoidance: empirical evidence from Malaysia
by: Salihu, Ibrahim Aramide, et al.
Published: (2014)

Government ownership and the association between corporate governance and CSR in the UAE
by: Farouq, Ayda, et al.
Published: (2015)

Management accounting practices in Malaysia: a qualitative enquiry
by: Annuar, Hairul Azlan, et al.
Published: (2014)

Intellectual capital efficiency and corporate book value: evidence from Nigerian economy
by: Anifowose, Mutalib, et al.
Published: (2018)

Difficulties in being responsible institutional investors: evidence from Malaysia
by: Annuar, Hairul Azlan
Published: (2020)

Difﬁculties in being responsible institutional investors: evidence from Malaysia
by: Annuar, Hairul Azlan
Published: (2020)

Malaysian evidence supporting theoretical integration of roles of non-executive directors
by: Annuar, Hairul Azlan
Published: (2018)

Independent non-executive directors strategic role - some evidence from Malaysia
by: Annuar, Hairul Azlan
Published: (2014)

Social capital and selection criteria of independent non-executive directors: some evidence from Malaysia
by: Annuar, Hairul Azlan
Published: (2013)

The involvement of accountants in corporate strategy in Malaysia: a stewardship theory perspective
by: Annuar, Hairul Azlan, et al.
Published: (2014)

The impact of corporate governance on executive directors’ remuneration of listed small and medium scale firms in Malaysia
by: Ab Rashid, Hafiz-Majdi, et al.
Published: (2019)

Intellectual capital disclosure and corporate market value: Does board diversity matter?
by: Anifowose, Mutalib, et al.
Published: (2017)

Quantitative examination into the involvement of accountants in corporate strategy in malaysian public listed companies: a stewardhsip theory perspective
by: Annuar, Hairul Azlan, et al.
Published: (2012)

Directors’ remuneration in listed small and medium scale firms: does corporate governance matter?
by: Ab Rashid, Hafiz Majdi, et al.
Published: (2019)

Intellectual capital and information asymmetry: recent evidence from Nigerian economy
by: Anifowose, Mutalib, et al.
Published: (2016)

Some evidence of environmental reporting by Shari'ah compliant companies in Malaysia
by: Annuar, Hairul Azlan, et al.
Published: (2009)

Changes in ownership forms and role of institutional investors in governing public companies in Malaysia: a research note
by: Annuar, Hairul Azlan
Published: (2015)

Role of non-executive directors in Malaysian public listed companies: background, literature, methodology and initial findings
by: Annuar, Hairul Azlan
Published: (2006)

Are there barriers to independent non-executive directors' effectiveness in performing their roles?
by: Annuar, Hairul Azlan
Published: (2012)

Barriers to Independent Non-Executive Directors’ Effectiveness in Performing Their Roles
by: Annuar, Hairul Azlan
Published: (2010)

Al Wakalah and Customers’ Preferences toward It: A Case Study of Two Takaful Companies in Malaysia
by: Annuar, Hairul Azlan
Published: (2005)

Implications of Shariah on the voluntary disclosure of Indonesian listed companies
by: Annuar, Hairul Azlan
Published: (2014)

The impact of IFRS adoption on audit fees: Evidence from Malaysian listed companies
by: Wan Lokman, Wan Abdul Wahid, et al.
Published: (2013)

Voluntary disclosure and company characteristics of Indonesian listed company: comparison of Shariah and non-Shariah compliant company
by: Nugraheni, Peni, et al.
Published: (2011)

Managing the impact of international financial reporting standards on audit and non-audit fees: Some empirical findings and ethical discussions
by: Abdul Rashid, Hafiz Majdi, et al.
Published: (2017)

Corporate strategy: should accountants be involved
by: Annuar, Hairul Azlan
Published: (2012)

An investigation of the control role and effectiveness of independent non-executive directors in Malaysian public listed companies
by: Annuar, Hairul Azlan, et al.
Published: (2015)

Issues on takaful affecting the choice of accounting policies: a case study of two takaful companies in Malaysia
by: Annuar, Hairul Azlan, et al.
Published: (2010)

Is standard costing obsolete? Empirical evidence from Malaysia
by: Sulaiman, Maliah, et al.
Published: (2005)

Corporate governance and audit report timeliness: evidence from Malaysia
by: Puat Nelson, Sherliza, et al.
Published: (2011)

The effect of award on CSR disclosures in annual reports of Malaysian PLCs
by: Anas, Abdirahman, et al.
Published: (2015)

Disclosures and perceptions of practitioners on items of financial and social reporting index developed for Malaysian Islamic Banks
by: Marsidi, Asri, et al.
Published: (2017)