The Longitudinal Study of Measuring Corporate Tax Planning: Evidence from Industrial Product Companies
This paper examines the extent of corporate tax planning undertaken by a sample of 43 Malaysian-listed industrial companies during the period from 2000 to 2020. This longitudinal study covers the period of tax and accounting reform in Malaysia. Descriptive statistics and t-tests were conducted to ex...
Published in: | INDONESIAN JOURNAL OF SUSTAINABILITY ACCOUNTING AND MANAGEMENT |
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Main Authors: | Nasir, Noor Emilina Mohd; Kamarudin, Siti Nurhazwani; Rashid, Norfadzilah; Yaacob, Najihah Marha |
Format: | Article |
Language: | English |
Published: |
UNIV PASUNDAN
2023
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Subjects: | |
Online Access: | https://www-webofscience-com.uitm.idm.oclc.org/wos/woscc/full-record/WOS:001141437600004 |
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