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

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