Corporate governance and tax disclosure phenomenon in the Malaysian listed companies
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...
Main Authors: | , , |
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Format: | Article |
Language: | English |
Published: |
Emerald Publishing Limited
2018
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Subjects: | |
Online Access: | https://repo.uum.edu.my/id/eprint/23641/1/IJBS%202018%201%2030.pdf |