CORPORATE GOVERNANCE AND TAX AGGRESSIVENESS: EVIDENCE FROM MALAYSIA

dc.contributor.author	NIK AB RAHMAN, NIK NORHASLINDA
dc.date.accessioned	2016-01-14T06:13:33Z
dc.date.available	2016-01-14T06:13:33Z
dc.date.issued	2011
dc.description.abstract	This study examines the extent of tax aggressiveness and its relationship to corporate governance mechanism. Five established corporate governance mechanism are examined in this study consist of duality, board independence, board size, institutional investors and externa] auditor. This study was conducted based on annual report of Malaysian Firm listed on the main board of Bursa Malaysia from year 2000 to 2009 consist of 2376 firm-year observations. Tax aggressiveness was identified using the firm's effective tax rates (ETR). It is expected that corporate governance mechanism negatively related to tax aggressiveness. Consistent with the prediction, the regression analysis provides significant evidence that board size and institutional investors are negatively related to tax aggressiveness. Other variables (duality, board independence and external auditors) not appear as the factor influencing tax aggressiveness in this study. xii	en_US
dc.identifier.uri	http://hdl.handle.net/123456789/1574
dc.subject	CORPORATE GOVERNANCE AND TAX AGGRESSIVENESS	en_US
dc.title	CORPORATE GOVERNANCE AND TAX AGGRESSIVENESS: EVIDENCE FROM MALAYSIA	en_US
dc.type	Thesis	en_US

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