The moderating role of corporate governance on tax incentives and real investments
Tax incentives have extensively been employed to promote real investment in the manufacturing sector. This study unravels reservations about investment tax incentives and real investment’s positive relationship with corporate governance moderation over the study period of 2001 to 2015. It is further...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
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Penerbit Universiti Kebangsaan Malaysia
2023
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| Online Access: | http://journalarticle.ukm.my/21887/ http://journalarticle.ukm.my/21887/1/59490-211508-1-PB.pdf |
| _version_ | 1848815463326285824 |
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| author | Mohamad Faizuddin Alimon, Anna Che Azmi, Mohd Zulkhairi Mustapha, |
| author_facet | Mohamad Faizuddin Alimon, Anna Che Azmi, Mohd Zulkhairi Mustapha, |
| author_sort | Mohamad Faizuddin Alimon, |
| building | UKM Institutional Repository |
| collection | Online Access |
| description | Tax incentives have extensively been employed to promote real investment in the manufacturing sector. This study unravels reservations about investment tax incentives and real investment’s positive relationship with corporate governance moderation over the study period of 2001 to 2015. It is further supported that although specific investment tax incentives of PS and RA exhibit a positive relationship with real investment, ITA displays a negative relationship with real investment, and the interactions of corporate governance have consistent negative relationships with real investment. This study recommends the recognition of the importance of corporate governance as an integral part of investment tax incentives and real investment establishment. |
| first_indexed | 2025-11-15T00:50:23Z |
| format | Article |
| id | oai:generic.eprints.org:21887 |
| institution | Universiti Kebangasaan Malaysia |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-15T00:50:23Z |
| publishDate | 2023 |
| publisher | Penerbit Universiti Kebangsaan Malaysia |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | oai:generic.eprints.org:218872023-07-17T08:27:11Z http://journalarticle.ukm.my/21887/ The moderating role of corporate governance on tax incentives and real investments Mohamad Faizuddin Alimon, Anna Che Azmi, Mohd Zulkhairi Mustapha, Tax incentives have extensively been employed to promote real investment in the manufacturing sector. This study unravels reservations about investment tax incentives and real investment’s positive relationship with corporate governance moderation over the study period of 2001 to 2015. It is further supported that although specific investment tax incentives of PS and RA exhibit a positive relationship with real investment, ITA displays a negative relationship with real investment, and the interactions of corporate governance have consistent negative relationships with real investment. This study recommends the recognition of the importance of corporate governance as an integral part of investment tax incentives and real investment establishment. Penerbit Universiti Kebangsaan Malaysia 2023 Article PeerReviewed application/pdf en http://journalarticle.ukm.my/21887/1/59490-211508-1-PB.pdf Mohamad Faizuddin Alimon, and Anna Che Azmi, and Mohd Zulkhairi Mustapha, (2023) The moderating role of corporate governance on tax incentives and real investments. Asian Journal of Accounting and Governance, 19 . pp. 1-9. ISSN 2180-3838 https://ejournals.ukm.my/ajac/issue/view/1601 |
| spellingShingle | Mohamad Faizuddin Alimon, Anna Che Azmi, Mohd Zulkhairi Mustapha, The moderating role of corporate governance on tax incentives and real investments |
| title | The moderating role of corporate governance on tax incentives and real investments |
| title_full | The moderating role of corporate governance on tax incentives and real investments |
| title_fullStr | The moderating role of corporate governance on tax incentives and real investments |
| title_full_unstemmed | The moderating role of corporate governance on tax incentives and real investments |
| title_short | The moderating role of corporate governance on tax incentives and real investments |
| title_sort | moderating role of corporate governance on tax incentives and real investments |
| url | http://journalarticle.ukm.my/21887/ http://journalarticle.ukm.my/21887/ http://journalarticle.ukm.my/21887/1/59490-211508-1-PB.pdf |