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

Mohd Waliuddin, Mohd Razali and Pong, Xiang Yi and Brahmana, Rayenda Khresna (2015) Malaysian Listed Firm’s Tax Avoidance: Another Earnings Management Strategy? 11th Asian Academy of Management International. p. 92. ISSN 1394-2603

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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, leverage and profitability, the result shows that only two variables which tax avoidance and growth are positively significant towards the earnings management. The result implies that firms may manage their earning to enjoy tax advantages. Moreover, management in growth firms’ tent engages better earning performance and thus it may affect the firm investment strategies.

Item Type: Article
Uncontrolled Keywords: Tax, Management strategy, research, Universiti Malaysia Sarawak, unimas, university, universiti, Borneo, Malaysia, Sarawak, Kuching, Samarahan, ipta, education
Subjects: H Social Sciences > HG Finance
Divisions: Academic Faculties, Institutes and Centres > Faculty of Economics and Business
Depositing User: Mohd Razali
Date Deposited: 17 Oct 2017 01:57
Last Modified: 17 Oct 2017 01:57

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