Corporate governance and tax disclosure phenomenon in the Malaysian listed companies

• 主要な著者: Mgammal, Mahfoudh Hussein, Bardai, Barjoyai, Ku Ismail, Ku Nor Izah
• フォーマット: 論文
• 言語: English
• 出版事項: Emerald Publishing Limited 2018
• 主題: HJ Public Finance
• 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

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...