Components of book tax differences, corporate social responsibility and equity value

Components of book tax differences, corporate social responsibility and equity value

This study examines the relationship between components of book-tax differences (BTD), corporate social responsibility (CSR) and market value of equity in Malaysia. The sources that impact BTD are unclear as previous studies incline to focus on aggregated BTD. By analysing the data of 373 Malaysian...

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Bibliographic Details
Main Authors: Tye Wei Ling, Nor Shaipah Abdul Wahab
Format: Article
Language:English
Published: Taylor & Francis Group 2019-01-01
Series:Cogent Business & Management
Subjects:
book tax differences
corporate social responsibility
equity value
permanent differences
statutory tax rates differences
temporary differences
Online Access:http://dx.doi.org/10.1080/23311975.2019.1617024

Internet

http://dx.doi.org/10.1080/23311975.2019.1617024

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