Corporate tax burden and financial attributes of fraud firms and non-fraud firms / Ainon Mardia Mohamed Yusof, Rohaya Md Noor and Mohamad Ridhuan Mat Dangi

• Autori principali: Mohamed Yusof, Ainon Mardia (Autore), Md Noor, Rohaya (Autore), Mat Dangi, Mohamad Ridhuan (Autore)
• Natura: Libro
• Pubblicazione: Universiti Teknologi MARA Cawangan Pahang, 2014-12.
• Soggetti: Article; PeerReviewed
• Accesso online: Link Metadata

The goal of this study was to examine corporate tax burdens and the financial attributes of fraud firms (FF) and non-fraud firms (NFF) in Malaysia. This study used the company's effective tax rate (ETR) to determine the level of corporate tax burden. The sample of fraud firms was obtained from...