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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Detalles Bibliográficos
Autores principales: Tye Wei Ling, Nor Shaipah Abdul Wahab
Formato: article
Lenguaje:EN
Publicado: Taylor & Francis Group 2019
Materias:
book tax differences
corporate social responsibility
equity value
permanent differences
statutory tax rates differences
temporary differences
Business
HF5001-6182
Management. Industrial management
HD28-70
Acceso en línea:https://doaj.org/article/177c64b08a154240a071f448c2c3753d
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https://doaj.org/article/177c64b08a154240a071f448c2c3753d

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