Governance and the value relevance of tax avoidance / Akmalia M. Ariff and Hafiza A. Hashim

• প্রধান লেখক: M. Ariff, Akmalia (লেখক), A. Hashim, Hafiza (লেখক)
• বিন্যাস: গ্রন্থ
• প্রকাশিত: Accounting Research Institute & Faculty of Accountancy, 2014.
• বিষয়গুলি: Article; PeerReviewed
• অনলাইন ব্যবহার করুন: Link Metadata

This paper provides evidence on the link amongst governance, tax avoidance and firm value. We examine whether tax avoidance is associated with firm value and whether the strength of such relation is dependent on the quality of governance. We employ Effective Tax Rates (ETR) to measure tax avoidance...