Do Malaysian listed companies mitigate climate-change for tax planning?
This research aims to examine the relationship between climate-change mitigation (CCM) and tax planning in Malaysian market. 248 listed companies and employing OLS with robust standard errors from six non-financial industries were examined from 2008 to 2014. The findings indicate a significant relat...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Penerbit Universiti Kebangsaan Malaysia
2017
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| Online Access: | http://journalarticle.ukm.my/11623/1/jeko_51%282%29-14.pdf |
| _version_ | 1796931520415399936 |
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| author | Hui, Wei You Rayenda Khresna Brahmana, |
| author_facet | Hui, Wei You Rayenda Khresna Brahmana, |
| author_sort | Hui, Wei You |
| collection | UKM |
| description | This research aims to examine the relationship between climate-change mitigation (CCM) and tax planning in Malaysian market. 248 listed companies and employing OLS with robust standard errors from six non-financial industries were examined from 2008 to 2014. The findings indicate a significant relationship between climate-change mitigation and tax planning. Furthermore, it is observed that climate-change mitigation has contributed negatively to tax planning. It shows that companies in Malaysian market use climate change mitigation in planning their taxation matter. |
| first_indexed | 2024-03-06T04:19:10Z |
| format | Article |
| id | ukm.eprints-11623 |
| institution | Universiti Kebangsaan Malaysia |
| language | English |
| last_indexed | 2024-03-06T04:19:10Z |
| publishDate | 2017 |
| publisher | Penerbit Universiti Kebangsaan Malaysia |
| record_format | dspace |
| spelling | ukm.eprints-116232018-04-25T00:05:34Z http://journalarticle.ukm.my/11623/ Do Malaysian listed companies mitigate climate-change for tax planning? Hui, Wei You Rayenda Khresna Brahmana, This research aims to examine the relationship between climate-change mitigation (CCM) and tax planning in Malaysian market. 248 listed companies and employing OLS with robust standard errors from six non-financial industries were examined from 2008 to 2014. The findings indicate a significant relationship between climate-change mitigation and tax planning. Furthermore, it is observed that climate-change mitigation has contributed negatively to tax planning. It shows that companies in Malaysian market use climate change mitigation in planning their taxation matter. Penerbit Universiti Kebangsaan Malaysia 2017 Article PeerReviewed application/pdf en http://journalarticle.ukm.my/11623/1/jeko_51%282%29-14.pdf Hui, Wei You and Rayenda Khresna Brahmana, (2017) Do Malaysian listed companies mitigate climate-change for tax planning? Jurnal Ekonomi Malaysia, 51 (2). pp. 195-203. ISSN 0127-1962 http://www.ukm.my/fep/jem/content/2017-2.html |
| spellingShingle | Hui, Wei You Rayenda Khresna Brahmana, Do Malaysian listed companies mitigate climate-change for tax planning? |
| title | Do Malaysian listed companies mitigate climate-change for tax planning? |
| title_full | Do Malaysian listed companies mitigate climate-change for tax planning? |
| title_fullStr | Do Malaysian listed companies mitigate climate-change for tax planning? |
| title_full_unstemmed | Do Malaysian listed companies mitigate climate-change for tax planning? |
| title_short | Do Malaysian listed companies mitigate climate-change for tax planning? |
| title_sort | do malaysian listed companies mitigate climate change for tax planning |
| url | http://journalarticle.ukm.my/11623/1/jeko_51%282%29-14.pdf |
| work_keys_str_mv | AT huiweiyou domalaysianlistedcompaniesmitigateclimatechangefortaxplanning AT rayendakhresnabrahmana domalaysianlistedcompaniesmitigateclimatechangefortaxplanning |