Public Policy, Political Connections, and Effective Tax Rates: Longitudinal Evidence from Malaysia

By Ajay Adhikari, Chek Derashid, Hao Zhang. 2006

613 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/16025d3630ed2387fa15d14aa245ed054a7b9f08

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Citations in the corpus

Political activity and firm performance within nonmarket research: A review and international comparative assessment (2015, neutral): “Note that these mechanisms are popular in relationship-based capital systems (Adhikari et al., 2006) where institutional development is weak.”
Does Corporate Social Responsibility Affect Corporate Tax Aggressiveness (2015, result): “GROWTH is measured as a change in sales scaled by sales for firm i, year t. Due to the conflicting results obtained for this variable in previous research (e.g., Adhikari et al., 2006; Gupta and Newberry, 1997), no sign prediction is made for it.”
Mixing business with politics: Political participation by entrepreneurs in China (2015, background): “In a related study, Adhikari et al. (2006) find that firms that are politically connected in Malaysia pay a significantly lower effective tax rate than other firms.”
Institutional Investors, Political Connections, and the Incidence of Regulatory Enforcement Against Corporate Fraud (2014, background): “State-Owned Enterprises As previous studies have found, the value of political connections is mainly derived from the advantage of obtaining key resources from the government (Adhikari et al. 2006; Claessens et al. 2008).”
In the name of charity: Political connections and strategic corporate social responsibility in a transition economy (2015, background): “Adhikari et al. (2006) find that connected firms pay lower effective tax rates.”
Corporate social responsibility and tax aggressiveness: An empirical analysis (2012, result): “…variable, MKTBK (the market value of equity divided by the book value of equity) and a profitability variable, ROA (pre-tax income divided by total assets) are also included in our empirical analysis in line with previous ETR research (see, e.g., Gupta and Newberry, 1997; Adhikari et al., 2006).”
Low-Carbon City Construction and Corporate Carbon Reduction Performance: Evidence From a Quasi-Natural Experiment in China (2021, background): “Therefore, SOEs can obtain more resource subsidies related to carbon emission reductions, and thus their response to government policies will be more active (Adhikari et al., 2006; Claessens et al., 2008; Fikru, 2014).”