Purpose The purpose of this study is to examine the willingness to boycott among Malaysian consumers towards the surrogate products associated with Israel. The present study was based on the previous and an ongoing war and conflict in the Middle East. Design/methodology/approach Several...

Tax gap measures differences between tax theoretically due and tax actually paid. Researchers and authority attribute tax gap as a measure of tax planning. At a firm level, the measure is often referred to book-tax difference (BTD), which has been utilised by researchers as a measure of tax...