Governance and the value relevance of tax avoidance / Akmalia M. Ariff and Hafiza A. Hashim

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Governance and the value relevance of tax avoidance / Akmalia M. Ariff and Hafiza A. Hashim

This paper provides evidence on the link amongst governance, tax avoidance and firm value. We examine whether tax avoidance is associated with firm value and whether the strength of such relation is dependent on the quality of governance. We employ Effective Tax Rates (ETR) to measure tax avoidance...

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Bibliographic Details
Main Authors:	M. Ariff, Akmalia, A. Hashim, Hafiza
Format:	Article
Language:	English
Published:	Accounting Research Institute & Faculty of Accountancy 2014
Subjects:	Malaysia
Online Access:	https://ir.uitm.edu.my/id/eprint/12412/

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