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Keywords: Effective tax rate
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Journal Articles
The effect of components of tax saving on tax disclosure: A panel data approach in Malaysian listed companies
Available to Purchase
Journal:
Pacific Accounting Review
Pacific Accounting Review (2019) 31 (4): 574–601.
Published: 04 November 2019
... source of data in the financial statement, characterized in the aggregated note of tax expenses. TD was measured using modified effective tax rate reconciling items, as it is appropriate in the Malaysian environment. The paper uses multivariate statistical analyses on this sample. Findings...
