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

Mohd Razali, Mohd Waliuddin and Pong, Xiang Yi and Brahmana, Rayenda Khresna and Akmal Hisham, Tak (2019) Malaysian Listed Firm’s Tax Avoidance: Another Earnings Management Strategy? International Journal of Academic Research in Business and Social Sciences, 9 (2). pp. 643-655. ISSN 2222-6990

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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 tend engages better earnings performance and thus it may affect the firm investment strategies.

Item Type: Article
Uncontrolled Keywords: Firm’s Tax, Management Strategy, unimas, university, universiti, Borneo, Malaysia, Sarawak, Kuching, Samarahan, ipta, education, research, Universiti Malaysia Sarawak.
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Academic Faculties, Institutes and Centres > Faculty of Economics and Business
Depositing User: Mohd Razali
Date Deposited: 18 Apr 2019 06:16
Last Modified: 17 Jun 2020 07:12

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