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...

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Main Authors:	Hui, Wei You, Rayenda Khresna Brahmana
Format:	Article
Language:	English
Published:	Penerbit Universiti Kebangsaan Malaysia 2017
Online Access:	http://journalarticle.ukm.my/11623/1/jeko_51%282%29-14.pdf http://journalarticle.ukm.my/11623/ http://www.ukm.my/fep/jem/content/2017-2.html
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Institution:	Universiti Kebangsaan Malaysia
Language:	English

id	my-ukm.journal.11623
record_format	eprints
spelling	my-ukm.journal.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
institution	Universiti Kebangsaan Malaysia
building	Perpustakaan Tun Sri Lanang Library
collection	Institutional Repository
continent	Asia
country	Malaysia
content_provider	Universiti Kebangsaan Malaysia
content_source	UKM Journal Article Repository
url_provider	http://journalarticle.ukm.my/
language	English
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.
format	Article
author	Hui, Wei You Rayenda Khresna Brahmana,
spellingShingle	Hui, Wei You Rayenda Khresna Brahmana, Do Malaysian listed companies mitigate climate-change for tax planning?
author_facet	Hui, Wei You Rayenda Khresna Brahmana,
author_sort	Hui, Wei You
title	Do Malaysian listed companies mitigate climate-change for tax planning?
title_short	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_sort	do malaysian listed companies mitigate climate-change for tax planning?
publisher	Penerbit Universiti Kebangsaan Malaysia
publishDate	2017
url	http://journalarticle.ukm.my/11623/1/jeko_51%282%29-14.pdf http://journalarticle.ukm.my/11623/ http://www.ukm.my/fep/jem/content/2017-2.html
_version_	1643738553864159232

Do Malaysian listed companies mitigate climate-change for tax planning?

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