Components of book tax differences, corporate social responsibility and equity value

Components of book tax differences, corporate social responsibility and equity value

This study examines the relationship between components of book-tax differences (BTD), corporate social responsibility (CSR) and market value of equity in Malaysia. The sources that impact BTD are unclear as previous studies incline to focus on aggregated BTD. By analysing the data of 373 Malaysian...

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Détails bibliographiques
Auteurs principaux: Tye Wei Ling, Nor Shaipah Abdul Wahab
Format: article
Langue:EN
Publié: Taylor & Francis Group 2019
Sujets:
book tax differences
corporate social responsibility
equity value
permanent differences
statutory tax rates differences
temporary differences
Business
HF5001-6182
Management. Industrial management
HD28-70
Accès en ligne:https://doaj.org/article/177c64b08a154240a071f448c2c3753d
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https://doaj.org/article/177c64b08a154240a071f448c2c3753d

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