EFFECTIVE TAX RATES AND THE “INDUSTRIAL POLICY” HYPOTHESIS: EVIDENCE FROM MALAYSIA
By Chek Derashid, Hao Zhang. 2003
235 citations recorded by the source corpus.
Subfields: Accounting, Economics and Econometrics
View Paper: https://www.semanticscholar.org/paper/c6de74112f2ab7661eb5716ae43b87fcd000f7d6
How researchers see this paper
The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.
In Accounting
- Roman Lanis
- Gordon Richardson
- Antonio Martínez-Arias
- Elena Fernández-Rodríguez
- Tarek Abdelfattah
- Issam Laguir
- Raffaele Staglianò
- Jamal Elbaz
In Economics and Econometrics
- Gordon Richardson
- Roman Lanis
- Antonio Martínez-Arias
- Elena Fernández-Rodríguez
- Tarek Abdelfattah
- Issam Laguir
- Raffaele Staglianò
- Jamal Elbaz
Citations in the corpus
- Public Policy, Political Connections, and Effective Tax Rates: Longitudinal Evidence from Malaysia (2006, unknown): “4 With the exception of Kim and Limpaphayom (1998) and Derashid and Zhang (2003), there are no studies examining ETR of non-western firms.”
- Corporate social responsibility and tax aggressiveness: An empirical analysis (2012, result): “Owing to the conflicting results obtained for these variables in previous ETR research (see, e.g., Gupta and Newberry, 1997; Derashid and Zhang, 2003; Adhikari et al., 2006), no sign predictions are made for ROA and MKTBK in our study.”
- Do Business Characteristics Determine an Effective Tax Rate? (2012, methodology): “Derashid and Zhang (2003) also analyzed inventories but without finding any type of statistically significant relation.”