Matches in SemOpenAlex for { <https://semopenalex.org/work/W2078832> ?p ?o ?g. }
- W2078832 abstract "The prevalence of tax avoidance practices has necessitated several efforts in understanding the determinants of the menace. While these efforts are highly commendable, the studies so far lack the proper construct for measuring the term ‘corporate tax avoidance’. This has posed some limitations to the interpretation of research findings in this respect. To this end, Hanlon and Heitzman (2010) proposed a measure for the conforming tax avoidance, which has not receivedany empirical investigation. The objective of this study, therefore, is to provide empirical evidence for or against the proposed measure. To achieve this objective, three established measures were compared with the proposed measure using the annual reports of the Malaysian top 100 companies based on FTSE tradable index. The results of the ANOVA and post hoc test show the proposed measure to be statistically and significantly different at 5%. The finding of the study is of great relevance for proper interpretation of research findings, especially within the context of the study." @default.
- W2078832 created "2016-06-24" @default.
- W2078832 creator A5048383131 @default.
- W2078832 creator A5048612423 @default.
- W2078832 creator A5065240112 @default.
- W2078832 creator A5086499931 @default.
- W2078832 date "2013-12-01" @default.
- W2078832 modified "2023-09-25" @default.
- W2078832 title "Measures of corporate tax avoidance: empirical evidence from an emerging economy" @default.
- W2078832 cites W1512197630 @default.
- W2078832 cites W1605762265 @default.
- W2078832 cites W1966017500 @default.
- W2078832 cites W1969435814 @default.
- W2078832 cites W1978602904 @default.
- W2078832 cites W1983596235 @default.
- W2078832 cites W2003998973 @default.
- W2078832 cites W2005977025 @default.
- W2078832 cites W2039409723 @default.
- W2078832 cites W2054139669 @default.
- W2078832 cites W2060563930 @default.
- W2078832 cites W2063223898 @default.
- W2078832 cites W2077595750 @default.
- W2078832 cites W2084941546 @default.
- W2078832 cites W2088435028 @default.
- W2078832 cites W2102575013 @default.
- W2078832 cites W2105087320 @default.
- W2078832 cites W2117369728 @default.
- W2078832 cites W2125909776 @default.
- W2078832 cites W2131554791 @default.
- W2078832 cites W2176469332 @default.
- W2078832 cites W2260472249 @default.
- W2078832 cites W2321192248 @default.
- W2078832 cites W2554390250 @default.
- W2078832 cites W3121297842 @default.
- W2078832 cites W3121541431 @default.
- W2078832 cites W3121685591 @default.
- W2078832 cites W3121766851 @default.
- W2078832 cites W3121826052 @default.
- W2078832 cites W3121918217 @default.
- W2078832 cites W3122071409 @default.
- W2078832 cites W3122132102 @default.
- W2078832 cites W3122318216 @default.
- W2078832 cites W3122581952 @default.
- W2078832 cites W3122584714 @default.
- W2078832 cites W3123131634 @default.
- W2078832 cites W3123186395 @default.
- W2078832 cites W3123452386 @default.
- W2078832 cites W3123491384 @default.
- W2078832 cites W3124063746 @default.
- W2078832 cites W3124533525 @default.
- W2078832 cites W3124595561 @default.
- W2078832 cites W3124871150 @default.
- W2078832 cites W2264363039 @default.
- W2078832 hasPublicationYear "2013" @default.
- W2078832 type Work @default.
- W2078832 sameAs 2078832 @default.
- W2078832 citedByCount "7" @default.
- W2078832 countsByYear W20788322019 @default.
- W2078832 countsByYear W20788322020 @default.
- W2078832 countsByYear W20788322021 @default.
- W2078832 crossrefType "journal-article" @default.
- W2078832 hasAuthorship W2078832A5048383131 @default.
- W2078832 hasAuthorship W2078832A5048612423 @default.
- W2078832 hasAuthorship W2078832A5065240112 @default.
- W2078832 hasAuthorship W2078832A5086499931 @default.
- W2078832 hasConcept C100001284 @default.
- W2078832 hasConcept C105795698 @default.
- W2078832 hasConcept C111472728 @default.
- W2078832 hasConcept C120936955 @default.
- W2078832 hasConcept C121087249 @default.
- W2078832 hasConcept C124101348 @default.
- W2078832 hasConcept C136764020 @default.
- W2078832 hasConcept C138885662 @default.
- W2078832 hasConcept C139719470 @default.
- W2078832 hasConcept C144133560 @default.
- W2078832 hasConcept C149782125 @default.
- W2078832 hasConcept C151730666 @default.
- W2078832 hasConcept C158154518 @default.
- W2078832 hasConcept C162324750 @default.
- W2078832 hasConcept C166052673 @default.
- W2078832 hasConcept C166957645 @default.
- W2078832 hasConcept C17744445 @default.
- W2078832 hasConcept C199360897 @default.
- W2078832 hasConcept C199539241 @default.
- W2078832 hasConcept C205649164 @default.
- W2078832 hasConcept C2777267654 @default.
- W2078832 hasConcept C2777382242 @default.
- W2078832 hasConcept C2779343474 @default.
- W2078832 hasConcept C2780009758 @default.
- W2078832 hasConcept C2780801425 @default.
- W2078832 hasConcept C33923547 @default.
- W2078832 hasConcept C41008148 @default.
- W2078832 hasConcept C51303962 @default.
- W2078832 hasConcept C514942387 @default.
- W2078832 hasConcept C527412718 @default.
- W2078832 hasConcept C86803240 @default.
- W2078832 hasConceptScore W2078832C100001284 @default.
- W2078832 hasConceptScore W2078832C105795698 @default.
- W2078832 hasConceptScore W2078832C111472728 @default.
- W2078832 hasConceptScore W2078832C120936955 @default.