Full Length Research Paper
References
Adhikari A, Derashid C, Zhang H (2005), Earnings management to influence tax policy: evidence from Malaysian firms. Journal of International Financial Management and Accounting 16(2):142-163. |
|
Adhikari A, Derashid C, Zhang H (2006). Public policy, political connections, and effective tax rates: longitudinal evidence from Malaysia. Journal of Accounting and Public Policy 25(5):54-595. |
|
Ahn S, Schmidt P (1995). Efficient estimation of models with dynamic panel data. Journal of Econometrics 68(1):5-28. |
|
Arellano M, Bond S (1991). Some tests of specification for panel data: Monte Carlo evidence and an application to employment equations. Review of Economics Studies 58(2):277-297. |
|
Arellano M, Bover O (1995). Another look at the instrumental variables estimation of error-components models. Journal of Econometrics 68(1):29-51. |
|
Ary D, Jacobs LC, Razavieh A, Sorensen C (2006). Introduction to Research in Education, 7th ed., Thomson/Wadsworth, Singapore. |
|
Australian Taxation Office (ATO) (2005). Updated compliance program 2005-06, Australian Tax Office, Canberra, ACT. |
|
Badertscher B, Katz S, Rego S (2013). The separation of ownership and control and its impact on corporate tax avoidance. Journal of Accounting and Economics 56(2-3):228-250. |
|
Bird A, Karolyi SA (2017). Governance and taxes: evidence from regression discontinuity. The Accounting Review 92(1):29-50. |
|
Blundell R, Bond S (1998). Initial conditions and moment restrictions in dynamic panel data models. Journal of Econometrics 87(1):115-143. |
|
Brown LD, Caylor ML (2004). Corporate governance and firm performance, Working paper, Georgia State University, Atlanta, GA. |
|
Chehimi GM, Hejase AJ, Hejase NH (2019). An Assessment of Lebanese Companies' Motivators to Adopt CSR Strategies. Open Journal of Business and Management 7:1891-1925. |
|
Chen S, Chen X, Cheng Q, Shevlin T (2010). Are family firms more tax aggressive than non-family firms?. Journal of Financial Economics 95(1):41-61. |
|
Christensen J, Murphy R (2004). The social irresponsibility of corporate tax avoidance: taking CSR to the bottom line. Development 47(3):37-44. |
|
Collins KM, O'Cathain A (2009). Ten points about mixed research to be considered by the novice researcher. Mixed methods for novice researchers. International Journal of Multiple Research Approaches 3(1):2-7. |
|
Conger JA, Finegold D, Lawler III EE (1998). Appraising boardroom performance. Harvard Business Review 76:136-148. |
|
Creswell JW, Plano Clark VL (2007). Designing and Conducting Mixed Methods Research (1st ed.), Sage Publications Inc., London. |
|
Creswell JW, Plano Clark VL (2011). Designing and Conducting Mixed Methods Research (2nd eds.), Sage Publications Inc., London. |
|
Deegan DC (2006). Legitimacy theory. In Hoque Z (eds.), Methodological issues in accounting research: theories, methods and issues, Spiramus Press Ltd., London, UK. pp. 161-181. |
|
Derashid C, Zhang H (2003). Effective tax rates and "industrial policy" hypothesis: evidence from Malaysia. Journal of International Accounting and Taxation 12(1):45-62. |
|
Desai MA, Dharmapala D (2006). Corporate tax avoidance and high-powered incentives. Journal of Financial Economics 79(1):145-179. |
|
Dyreng SD, Hanlon M, Maydew EL (2008). Long?run corporate tax avoidance. The Accounting Review 83(1):61-82. |
|
Esa E, Ghazali MNA (2012). Corporate social responsibility and corporate governance in Malaysian government-linked-companies. Corporate Governance 12(3):292-305. |
|
Eviews 5.1 User's Guide (2005). Quantitative Micro Software. |
|
Fama EF (1980). Agency problems and the theory of the firm. Journal of Political Economy 88(2):288-307. |
|
Fama EF, Jensen MC (1983). Separation of ownership and control. Journal of Law and Economics 26(2):301-325. |
|
Freedman J (2003). Tax and corporate responsibility. Tax Journal 695(2):1-4. |
|
FTSE (2013). FTSE Bursa Malaysia Index Series, FTSE Monthly Report, January, 2013. |
|
Global financial Integrity (2011). Illicit financial flows from developing countries: 2000-2009. Update with a focus on Asia. Washington, D. C.: Global Financial Integrity. |
|
OECD (2014). Illicit financial flows from developing countries: Measuring OECD responses. |
|
Greene JC (2007). Mixing Methods in Social Inquiry, Jossey-Bass, San Francisco. |
|
Guenther DA, Matsunage SR, Williams BM (2017). Is tax avoidance related to firm risk?. The Accounting Review 92(1):115-136. |
|
Gujarati N, Porter DC (2009). Basic Econometrics. McGraw-Hill/Irwin, New York. |
|
Gul FA, Leung S (2004). Board leadership, outside directors expertise and voluntary corporate disclosures. Journal of Accounting and Public Policy 23(5):351-379. |
|
Hair JF, Black WC, Babin BJ, Anderson RE (2009). Multivariate Data Analysis 7th ed., Pearson, New Jersey. |
|
Halioui K, Neifar S, Abdelaziz FB (2016). Corporate governance, CEO compensation and tax aggressiveness: Evidence from American firms listed on the NASDAQ 100. Review of Accounting and Finance 15(4):445-462. |
|
Hani (2011). Tax evasion or corruption? |
|
Haniffa RM, Cooke TE (2002). Culture, corporate governance and disclosure in Malaysian corporations. ABACUS 38(3):317-349. |
|
Hanlon M, Heitzman S (2010). A review of tax research. Journal of Accounting and Economics 50(2-3):127-178. |
|
Hanlon M, Slemrod J (2009). What does tax aggressiveness signal? Evidence from stock price reactions to news about tax shelter involvement. Journal of Public Economics 93(1-2):126-141. |
|
Hanlon M (2003). What can we infer about a firm's taxable income from its financial statements?. National Tax Journal 2003:831-863. |
|
Hassan I, Hoi CK, Wu Q, Zhang H (2014). Beauty is in the hand of beholder: the effect of corporate tax avoidance on the cost of bank loans. Journal of Financial Economics 113(1):109-130. |
|
Hejase HJ, Hejase AJ, Hejase HANJ (2012). Quantitative Methods for Decision Makers: Management Approach. Dar Sader Publishers, Beirut, Lebanon. |
|
Hejase AJ, Hejase HJ (2013). Research Methods: A Practical Approach for Business Students, 2nd ed., Masadir Incorporated, Philadelphia, PA, USA. |
|
Huseynov F, Klamm BK (2012). Tax avoidance, tax management and corporate social responsibility. Journal of Corporate Finance 18(4):804-827. |
|
Ibrahim N, Howard D, Angelidis J (2003). Board members in the service industry: an empirical examination of the relationship between corporate social responsibility orientation and directors type. Journal of Business Ethics 47(3):393-401. |
|
Jensen MC (1993). The modern individual revolution, exit and the failure of internal control systems. The Journal of Finance 48(3):831-880. |
|
Jenter D, Schmid T, Urban D (2018). Does board size matter?", Working paper presented at AFA 2019, 2018 SFS Cavalcade North America, 2018 CEPR Symposium. |
|
Kasipillai J (2010). A Guide to Malaysian Taxation. McGraw-Hill Education, Kuala Lumpur. |
|
Kasipillai J, Mahenthiran S (2013). Deferred taxes, earnings management, and corporate governance: Malaysian evidence. Journal of Contemporary Accounting and Economics 9(1):1-18. |
|
Kennedy P (2008). A Guide to Econometrics, 6th ed., Wiley-Blackwell, New Jersey. |
|
Khan M, Srinivasan S, Tan L (2017). Institutional ownership and corporate tax avoidance: new evidence. The Accounting Review 92(2):101-122. |
|
Koester A, Shevlin T, Wangrin D (2016). The role of managerial ability in corporate tax avoidance. Management Science 63(10):1-27. |
|
KPMG (2005). Tax in the Boardroom. A discussion paper no. 211-321, KPMG, London, UK. |
|
Landolf U (2006). Tax and corporate responsibility. International Tax Review 29:6-9. |
|
Lanis R, Richardson G (2011). The effect of board of director composition on corporate tax aggressiveness. Journal of Accounting and Public Policy 30(1):50-70. |
|
Lanis R, Richardson G (2012). Corporate social responsibility and tax aggressiveness: an empirical analysis. Journal of Accounting and Public Policy 31(1):86-108. |
|
Lind DA, Marchal WG, Wathen SA (2012). Statistical Techniques in Business & Economics, 15th ed., McGraw-Hill, New York. |
|
Lindblom CK (1994). The implications of organizational legitimacy for corporate social performance and disclosure. A paper presented at Critical Perspective on Accounting Conference, New York, NY. |
|
Lipton M, Lorsch J (1992). A model proposal for improved corporate governance. Business Lawyer 48(1):59-77. |
|
Lisowsky P (2009). Inferring U. S. tax liability from financial statement information. The Journal of the American Taxation Association 31(1):29-63. |
|
Loo EC, Evans C, McKerchar M (2010). Challenges in understanding compliance behaviour of taxpayers in Malaysia. Asian Journal of Business and Accounting 3(2):145-161. |
|
Mahenthiran S, Kasipillai J (2012). Influence of ownership structure and corporate governance on effective tax rates and tax planning: Malaysian evidence. Australian Tax Forum 27(4):941-969. |
|
Malina MA, Nørreklit HSO, Selto FH (2011). Lessons learned: advantages and disadvantages of mixed method research. Qualitative Research in Accounting and Management 8(1):59-71. |
|
McKerchar M (2008). Philosophical paradigms, inquiry strategies and knowledge claims: applying the principles of research design and conduct to taxation. eJournal of Tax Research 61(1):5-22. |
|
McKerchar M (2010). Design and Conduct of Research in Tax, Law and Accounting. Lawbook Co., New South wales. |
|
Minnick K, Noga T (2010). Do corporate governance characteristics influence tax management?" Journal of Corporate Finance 16(5):703-718. |
|
Ghazali NAM, Weetman P (2006). Perpetuating traditional influences: Voluntary disclosure in Malaysia following the economic crisis. Journal of International Accounting, Auditing and Taxation 15(2):226-248. |
|
Molina-Azorin JF, Fetters MD (2019). Building a better World through mixed methods research. Journal of Mixed Method Research 13(3):275-281. |
|
Morgan D (2007). Paradigms lost and paradigms regained: methodological implications of combining qualitative and quantitative methods. Journal of Mixed Methods Research 1(1):48-76. |
|
Nga E, Iskandar TM, Yatim P (2012). Corporate ownership and corporate governance. Paper presented at the 2nd Accounting Research & Education Conference (AREC), UiTM Shah Alam, Malaysia. |
|
Noor RM, Fadzillah NS, Mastuki NA (2010). Corporate tax planning: a study on corporate effective tax rates of Malaysian listed companies. International Journal of Trade, Economics and Finance 1(2):189-193. |
|
Noor RM, Mastuki NA, Bardai B (2008). Corporate effective tax rates: a study on Malaysian public listed companies. Malaysian Accounting Review 7(1):1-20. |
|
Palinkas LA, Horwitz SM, Green CA, Wisdom JP, Duan N, Hoagwood K (2015). Purposeful Sampling for Qualitative Data Collection and Analysis in Mixed Method Implementation Research. Administration Policy Mental Health 42(5):533-544. |
|
Paunescu RA, Vintila G, Gherghina SC (2016). Exploring the link between corporate governance characteristics and effective corporate tax rate: A panel data approach on U.S. listed companies. Journal of Financial Studies and Research 2016:857506. |
|
Preuss L (2010). Tax avoidance and corporate social responsibility: you can't do or can you?. Corporate Governance 10(4):365-385. |
|
Raheja C (2003). The interaction of insiders and outsiders in monitoring: a theory of corporate boards", working paper, Vanderbilt University, Nashville, TN. |
|
Rechner PL, Dalton DR (1989). The impact of CEO as board chairman on corporate performance: evidence versus rhetoric. Academy of Management Executive 3(2):109-123. |
|
Rego S, Wilson R (2012). Equity risk incentives and corporate tax aggressiveness. Journal of Accounting Research 50(3):775-809. |
|
Richardson G, Taylor G, Lanis R (2013). The impact of board of director oversight characteristics on corporate tax aggressiveness: An empirical analysis. Journal of Accounting and Public Policy 32(3):68-88. |
|
Richardson G, Wang B, Zhang X (2016). Ownership structure and corporate tax avoidance: evidence from public listed private firms in China. Journal of Contemporary Accounting and Economics 12(2):141-158. |
|
Rocco TS, Bliss LA, Gallagher S, Perez-Prado A, Alacaci C, Dwyer ES, Fine JC, Pappamihiel NE (2003). The pragmatic and dialectical lenses: Two views of mixed methods use in education. In Tashakkori A, Teddlie C. (eds.), Handbook of mixed methods in social and behavioural research. Thousand Oaks, CA: Sage pp. 595-615. |
|
Said R, Zainuddin YH, Haron H (2009). The relationship between corporate social responsibility disclosure and characteristics in Malaysian public listed companies. Social Responsibility Journal 5(2):212-226. |
|
Salihu AI (2015). Determinants of Corporate Tax Avoidance among Malaysian Public Listed Companies" unpublished manuscript, doctoral dissertation, International Islamic University Malaysia, Malaysia. |
|
Salihu IA, Annuar HA, Shiekh Obid SN (2015). Foreign investors' interests and corporate tax avoidance: Evidence from an emerging economy. Journal of Contemporary Accounting and Economics 11(2):138-147. |
|
Salihu IA, Sheikh Obid SN, Annuar HA (2013). Measures of corporate tax avoidance: empirical evidence from an emerging economy. International Journal of Business and Society 14(3):412-427. |
|
Salihu IA, Sheikh Obid SN, Annuar HA (2014). Government ownership and corporate tax avoidance: Empirical evidence from Malaysia, Handbook on the Emerging Trends in Scientific Research. ISBN: 978-969-9347-16-0. pp. 673-689. |
|
Schoonenboon J (2018). Designing mixed methods research by mixing and merging methodologies: A 13-step model. American Behavioural Scientist 62(7):998-11015. |
|
Sikka P (2017). Accounting and Taxation: Conjoined twins or separate siblings? Accounting Forum 41(4):390-405. |
|
Stickney C, McGee V (1982). Effective corporate tax rates: the effect of size, capital intensity, leverage and other factors. Journal of Accounting and Public Policy 1(1):125-152. |
|
Tabachnick BG, Fidell LS (2008). Using Multivariate Statistics, 6th ed., Pearson/Allyn and Bacon, Boston, MA. |
|
Tang T, Firth M (2011). Can book-tax differences capture earnings management and tax management? Empirical evidence from China. The International Journal of Accounting 46(2):175-204. |
|
Tashakkori A, Teddlie C (2009). Foundations of Mixed Methods Research: Integrating Quantitative and Qualitative Approaches in the Social and Behavioural Sciences. Sage Publications Inc., Thousand Oaks, CA. |
|
Torgler B (2007). Tax compliance and tax morale: A theoretical and empirical analysis. Edward Elgar Publishing. |
|
Tsui J, Gul FA (2000). Corporate governance and financial transparencies in Hong Kong special administrative region of the people's Republic of China. Paper presented at the 2nd Asian Roundtable on Corporate Governance, Hong Kong. |
|
Uzun H, Szewczyk SH, Varma R (2004). Board composition and corporate fraud. Financial Analysts Journal 60(3):33-43. |
|
Vafeas N (1999). Board meeting frequency and firm performance. Journal of Financial Economics 53(1):113-142. |
|
Vafeas N (2010). How do boards of directors and audit committee relate to corporate tax avoidance? Advances in Quantitative Analysis of Finance and Accounting 8:85-100. |
|
Wan-Hussin WN (2009). The impact of family-firm structure and board composition on corporate transparency: evidence based on segment disclosures in Malaysia. The International Journal of Accounting 44(4):313-333. |
|
Williams DF (2007). Developing the Concept of Tax Governance. KPMG, London. |
|
Yermack D (1996). Higher market valuation of companies with a small board of directors. Journal of Financial Economics 40(2):185-211. |
|
Young A (2017). How does governance affect tax avoidance? Evidence from shareholder proposals. Applied Economics Letters 24(17):1208-1213. |
|
Zahra S, Stanton W (1998). The implications of board of directors' composition for corporate strategy and performance. International Journal of Management 5(2):229-236. |
|
Zimmerman J (1983). Taxes and firm size. Journal of Accounting and Economics 5:119-149. |
Copyright © 2024 Author(s) retain the copyright of this article.
This article is published under the terms of the Creative Commons Attribution License 4.0