Corporate effective tax rates: a study on Malaysian public listed companies / Rohaya Md Noor, Nor'Azam Mastuki and Barjoyai Bardai
This study examines corporate effective tax rates (ETRs) of large Malaysian listed companies during the new tax regime, and further investigates the relationship between corporate ETRs and their attributes. The goal of this study is to compare the effective tax rate effectively experienced by each c...
| Main Author: | |
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| Format: | Article |
| Language: | English |
| Published: |
Accounting Research Institute (ARI) & Faculty of Accountancy
2008
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| Online Access: | https://ir.uitm.edu.my/id/eprint/192/ |
| _version_ | 1848802293759082496 |
|---|---|
| author | Bardai, Barjoyai |
| author_facet | Bardai, Barjoyai |
| author_sort | Bardai, Barjoyai |
| building | UiTM Institutional Repository |
| collection | Online Access |
| description | This study examines corporate effective tax rates (ETRs) of large Malaysian listed companies during the new tax regime, and further investigates the relationship between corporate ETRs and their attributes. The goal of this study is to compare the effective tax rate effectively experienced by each company within and across sectors, and to provide evidence for factors that cause corporate ETRs to diverge from the statutory tax rate (STR). |
| first_indexed | 2025-11-14T21:21:03Z |
| format | Article |
| id | uitm-192 |
| institution | Universiti Teknologi MARA |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T21:21:03Z |
| publishDate | 2008 |
| publisher | Accounting Research Institute (ARI) & Faculty of Accountancy |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | uitm-1922017-06-22T04:02:20Z https://ir.uitm.edu.my/id/eprint/192/ Corporate effective tax rates: a study on Malaysian public listed companies / Rohaya Md Noor, Nor'Azam Mastuki and Barjoyai Bardai mar Bardai, Barjoyai This study examines corporate effective tax rates (ETRs) of large Malaysian listed companies during the new tax regime, and further investigates the relationship between corporate ETRs and their attributes. The goal of this study is to compare the effective tax rate effectively experienced by each company within and across sectors, and to provide evidence for factors that cause corporate ETRs to diverge from the statutory tax rate (STR). Accounting Research Institute (ARI) & Faculty of Accountancy 2008-07 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/192/1/AJ_ROHAYA%20MD%20NOOR%20MAR%2008.pdf UNSPECIFIED and UNSPECIFIED and Bardai, Barjoyai (2008) Corporate effective tax rates: a study on Malaysian public listed companies / Rohaya Md Noor, Nor'Azam Mastuki and Barjoyai Bardai. (2008) Malaysian Accounting Review <https://ir.uitm.edu.my/view/publication/Malaysian_Accounting_Review.html>, 7 (1). pp. 1-20. ISSN 1675-4077 https://mar.uitm.edu.my/ |
| spellingShingle | Bardai, Barjoyai Corporate effective tax rates: a study on Malaysian public listed companies / Rohaya Md Noor, Nor'Azam Mastuki and Barjoyai Bardai |
| title | Corporate effective tax rates: a study on Malaysian public listed companies / Rohaya Md Noor, Nor'Azam Mastuki and Barjoyai Bardai |
| title_full | Corporate effective tax rates: a study on Malaysian public listed companies / Rohaya Md Noor, Nor'Azam Mastuki and Barjoyai Bardai |
| title_fullStr | Corporate effective tax rates: a study on Malaysian public listed companies / Rohaya Md Noor, Nor'Azam Mastuki and Barjoyai Bardai |
| title_full_unstemmed | Corporate effective tax rates: a study on Malaysian public listed companies / Rohaya Md Noor, Nor'Azam Mastuki and Barjoyai Bardai |
| title_short | Corporate effective tax rates: a study on Malaysian public listed companies / Rohaya Md Noor, Nor'Azam Mastuki and Barjoyai Bardai |
| title_sort | corporate effective tax rates: a study on malaysian public listed companies / rohaya md noor, nor'azam mastuki and barjoyai bardai |
| url | https://ir.uitm.edu.my/id/eprint/192/ https://ir.uitm.edu.my/id/eprint/192/ |