Annuar, Hairul Azlan and Salihu, Ibrahim Aramide and Sheikh Obid, Siti Normala (2014) Corporate ownership, governance and tax avoidance: An interactive effects. In: International Conference on Accounting Studies (ICAS) 2014, 18 - 19 August 2014, Putra World Trade Centre, Kuala Lumpur.

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Abstract

Although tax avoidance practices are as old as taxes themselves, the ways they are being perpetrated among corporate taxpayers have transmuted so sophisticated in recent times.This study thus proposes models for empirical investigations into the relationship between corporate ownership structure and corporate tax avoidance in Malaysia.It was argued, based on cost/benefits consideration of tax avoidance, that family; foreign and government ownerships could be associated with corporate tax avoidance among Malaysian listed companies.The study further proposes that strong governance mechanism could mitigate such association.Two econometrics dynamic panel data models are proposed for the investigation.Generalized Method Moment (GMM) estimator is recommended as the estimation method.

Item Type:	Conference or Workshop Item (Paper)
Additional Information:	Published in Procedia Social and Behavioral Sciences, Volume 164 (2014), ISSN 1877-0428 pp. 1-666 Organized by: School of Accountancy, College of Business, Universiti Utara Malaysia.
Uncontrolled Keywords:	Corporate tax avoidance; ownership structure; corporate governance; developing economies; generalized method moment (GMM)
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User:	Mrs. Norazmilah Yaakub
Date Deposited:	09 Mar 2015 06:53
Last Modified:	17 Apr 2016 07:14
URI:	https://repo.uum.edu.my/id/eprint/13374

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