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Purpose – The purpose of this paper is to examine long‐term income tax liability for Chinese public corporations from 1998 to 2007. It also studies the factors that are associated with Chinese firms' long‐run effective tax rates. Design/methodology/approach – The paper uses the...
Persistent link: https://www.econbiz.de/10014675839
Purpose – The purpose of this paper is to examine long-term income tax liability for Chinese public corporations from 1998 to 2007. It also studies the factors that are associated with Chinese firms' long-run effective tax rates. Design/methodology/approach – The paper uses the measurement...
Persistent link: https://www.econbiz.de/10008671865
Purpose – The corporate governance should look at the investment on intangible assets (ITAs) from two angles: its … (85 percent) between 2001 and 2005. However, ITA represents, on average, only about 1.2 percent of total assets and 1 …
Persistent link: https://www.econbiz.de/10004994388
Purpose – The corporate governance should look at the investment on intangible assets (ITAs) from two angles: its … (85 percent) between 2001 and 2005. However, ITA represents, on average, only about 1.2 percent of total assets and 1 …
Persistent link: https://www.econbiz.de/10014675815
Malaysia by identifying the stage of development of practice in industrial companies. Further, it seeks to investigate the …
Persistent link: https://www.econbiz.de/10005081128
Purpose – This study aims to examine how the relationship among competitive environment, manufacturing technology and organisational strategy affect organisational performance. Design/methodology/approach – Using a contingency approach, this study investigates the changes in competitive...
Persistent link: https://www.econbiz.de/10009350702
Purpose – Malaysia has moved towards global competitiveness. As an important contributor to the Malaysian economy, this … change makes manufacturing companies in Malaysia need to ensure that their business operation and management cope with the …/methodology/approach – A structured questionnaire survey is used to collect the data from various manufacturing companies in Malaysia. The …
Persistent link: https://www.econbiz.de/10009350703
Purpose – The purpose of this paper is to understand the motives behind corporate environmental reporting in Malaysia … syntagmatic tests. Findings – Corporate environmental disclosures made by the public companies in Malaysia and Australia signify … on a two-country data, specifically Malaysia and Australia. …
Persistent link: https://www.econbiz.de/10009643239
Purpose – The purpose of this paper is to investigate the effect of ethical ideologies on ethical judgments of future Malaysian accountants in general situations and based on the legality of the situations. The examination covers the relationships of both the specific ethical dimension (i.e....
Persistent link: https://www.econbiz.de/10010814480
corporate governance attributes following the revised code on corporate governance in Malaysia in 2007. Design …/methodology/approach – The sample of the present study was drawn from top companies listed on Bursa Malaysia based on their market capitalization … large Malaysian listed companies. This implies that regulatory efforts in enhancing corporate governance in Malaysia is …
Persistent link: https://www.econbiz.de/10010814482