Do Malaysian Listed Companies Mitigate Climate-change for Tax Planning? (Adakah Syarikat Tersenarai di Malaysia mengurangkan Perubahan Iklim untuk mengkaji Perancangan Cukai?)
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: | , |
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| Format: | E-Article |
| Language: | English |
| Published: |
UKM Press (Penerbit UKM)
2017
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| Subjects: | |
| Online Access: | http://ir.unimas.my/id/eprint/29814/1/Do%20Malaysian%20listed%20companies%20mitigate%20climate-change%20for%20tax%20planning%20-%20Copy.pdf http://ir.unimas.my/id/eprint/29814/ http://www.ukm.my/fep/jem/contents.html |
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| Institution: | Universiti Malaysia Sarawak |
| Language: | English |
| Summary: | 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. |
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