Malaysian Listed Firm’s Tax Avoidance: Another Earnings Management Strategy?

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Malaysian Listed Firm’s Tax Avoidance: Another Earnings Management Strategy?

This study examines the role of tax avoidance on firm’s earnings management for a sample of 149 listed public firms in Malaysia over 2009 – 2013. Beneish M-score is used to measure the earnings management and effective tax rate to measure the tax avoidance. After controlling firm size, growth, lev...

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Bibliographic Details
Main Authors:	Mohd Waliuddin, Mohd Razali, Pong, Xiang Yi, Brahmana, Rayenda Khresna
Format:	Article
Language:	English
Published:	Asian Academy of Management 2015
Subjects:	HG Finance
Online Access:	http://ir.unimas.my/id/eprint/18122/ http://ir.unimas.my/id/eprint/18122/1/wali%205.pdf

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