The effectiveness of Reinvestment Allowance (RA) and Tax Attributes in stimulating the performance of incentivised firms: moderating effects of foreign directorship / Fairus Halizam A. Hamzah

• Main Author: A. Hamzah, Fairus Halizam
• Format: Book Section
• Language: English
• Published: Faculty of Accountancy 2019
• Subjects: Financial management. Business finance. Corporation finance; Investment, capital formation, speculation
• Online Access: http://ir.uitm.edu.my/id/eprint/43543/1/43543.pdf; http://ir.uitm.edu.my/id/eprint/43543/
• Institution: Universiti Teknologi Mara

The debate on the implication of fiscal incentives is extensive. Nevertheless, whether tax incentives succeed in stimulating firm performance remains highly controversial and has received much attention from governments and policymakers. We aimed at providing evidence about the effect of RA and othe...