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 |
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Penerbit Universiti Kebangsaan Malaysia
2012
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| Online Access: | http://journalarticle.ukm.my/5448/ http://journalarticle.ukm.my/5448/1/883-1677-1-SM.pdf |
| _version_ | 1848810829646921728 |
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| author | Zinatul Ashiqin Bachek, Norsiah Ahmad, Norman Mohd Saleh, |
| author_facet | Zinatul Ashiqin Bachek, Norsiah Ahmad, Norman Mohd Saleh, |
| author_sort | Zinatul Ashiqin Bachek, |
| building | UKM Institutional Repository |
| collection | Online Access |
| 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. |
| first_indexed | 2025-11-14T23:36:44Z |
| format | Article |
| id | oai:generic.eprints.org:5448 |
| institution | Universiti Kebangasaan Malaysia |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T23:36:44Z |
| publishDate | 2012 |
| publisher | Penerbit Universiti Kebangsaan Malaysia |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | oai:generic.eprints.org: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 |
| 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) |
| title | 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_short | 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) |
| url | http://journalarticle.ukm.my/5448/ http://journalarticle.ukm.my/5448/ http://journalarticle.ukm.my/5448/1/883-1677-1-SM.pdf |