A thematic review on accounting conservatism and corporate tax planning / Noor Emilina Mohd Nasir ... [et al.]

• Главные авторы: Mohd Nasir, Noor Emilina (Автор), Kamarudin, Siti Nurhazwani (Автор), Rashid, Norfadzilah (Автор), Yaacob, Najihah Marha (Автор)
• Формат: ‌
• Опубликовано: Research Management Institute (RMI), 2023-03.
• Предметы: Article; PeerReviewed
• Online-ссылка: Link Metadata

Corporate tax planning as a strategy for minimising tax liability by companies has been frequently discussed. Many discoveries have been established by previous academics regarding the determinants of corporate tax planning. However, accounting conservatism is infrequently discussed in the context o...