Corporate governance and tax disclosure phenomenon in the Malaysian listed companies

Mahfoudh Hussein Mgammal, Prof. Dr. Barjoyai Bardai and Ku Nor Izah Ku Ismail

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Type :	Academic Journal
ISSN :	1472-0701
Main Author :	Mahfoudh Hussein Mgammal, Prof. Dr. Barjoyai Bardai and Ku Nor Izah Ku Ismail
Title :	Corporate governance and tax disclosure phenomenon in the Malaysian listed companies
Varying Form of Title :	Journal of Corporate Governance,Vol. 18, No. 5, 2018, Pages 779-808
Content Type :	still image (rdacontent)
Media Type :	computer (rdamedia)
Carrier Type :	online resource (rdacarrier)

Place of Production :	Kedah
Publisher :	Journal of Corporate Governance
Year of Publication :	2018
Summary :	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. This study uses panel data set to analyse 286 non-financial listed companies on Bursa Malaysia for the years 2010-2012. Tax disclosure was gathered from the financial statements, particularly in the consolidated of tax expenses. Tax disclosure was measured using modified effective tax rate reconciling items.Multivariate statistical analyses were run on the sample data. This study finds that managerial ownership and incentive compensation do not significantly influence tax disclosure. On the other hand, it is found that there are significant positive associations between each of firm size and industry dummy, and tax disclosure. This means that company-specific characteristics are important factors affecting corporate tax disclosure.
Corporate Name :	UNIRAZAK Library
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