Government-linked investment companies' shareholdings and tax aggressiveness / Rahayu Abdul Rahman... [et al.]
The purpose of this study is to investigate the impact of government institutional shareholdings via government-linked investment companies (GLICs) on tax aggressiveness strategies of Malaysian government-linked companies (GLCs). This study uses effective taxes rate (ETR) and tax paid to operating c...
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Main Authors: | , , , |
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Format: | Article |
Language: | English |
Published: |
Accounting Research Institute (ARI) and UiTM Press, Universiti Teknologi MARA (UiTM)
2018
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Subjects: | |
Online Access: | http://ir.uitm.edu.my/id/eprint/29524/1/29524.pdf http://ir.uitm.edu.my/id/eprint/29524/ https://apmaj.uitm.edu.my/ |
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Institution: | Universiti Teknologi Mara |
Language: | English |