Corporate governance and tax disclosure phenomenon in the Malaysian listed companies
Purpose – This paper aims to examine the impact of corporate governance internal mechanisms on tax disclosure in non-financial firms in Malaysia. Managerial ownership and incentive compensation are used as proxies to reflect corporate governance conduct.Design/methodology/approach – This study uses...
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主要な著者: | Mgammal, Mahfoudh Hussein, Bardai, Barjoyai, Ku Ismail, Ku Nor Izah |
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フォーマット: | 論文 |
言語: | English |
出版事項: |
Emerald Publishing Limited
2018
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主題: | |
オンライン・アクセス: | http://repo.uum.edu.my/23641/1/IJBS%202018%201%2030.pdf http://repo.uum.edu.my/23641/ http://doi.org/10.1108/CG-08-2017-0202 |
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