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Public Policy, Political Connections, and Effective Tax Rates: Longitudinal Evidence from Malaysia
This study examines the link between effective tax rates (ETR) and political connections in developing economies. The political connections explanation is informed by the observation that developingExpand
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Is Corporate Social Responsibility (CSR) Associated with Tax Avoidance? Evidence from Irresponsible CSR Activities
ABSTRACT: We examine the empirical association between corporate social responsibility (CSR) and tax avoidance. Our findings suggest that firms with excessive irresponsible CSR activities have aExpand
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EFFECTIVE TAX RATES AND THE “INDUSTRIAL POLICY” HYPOTHESIS: EVIDENCE FROM MALAYSIA
Studies on effective tax rates (ETR) and firm size in the non-US context are next to non-existent, with Kim and Limpaphayom (1998) being the sole exception. Moreover, no detailed analysis has beenExpand
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The Link between Dividend Policy and Institutional Ownership
This paper examines the relatively neglected link between dividend policy and institutional ownership. It is also the first example of using well-established dividend payout models to examine theExpand
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Corporate Governance and Institutional Ownership
In this study we examine the relation between corporate governance and institutional ownership. Our empirical results show that the fraction of a company’s shares that are held by institutionalExpand
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Capital Structure and Political Patronage: The Case of Malaysia
This paper extends prior work on the links between political patronage and capital structure in developing economies. Three proxies of political patronage are developed and applied to a group ofExpand
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The Contrarian Investment Strategy Does Not Work in Canadian Markets
This paper tests the overreaction hypothesis using monthly data for stocks listed on the Toronto Stock Exchange over the 1950–1988 period. Unlike De Bondt and Thaler (1985), (1987), it findsExpand
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Sequenced in 14 , 002 People An Abundance of Rare Functional Variants in 202 Drug Target Genes
clicking here. colleagues, clients, or customers by , you can order high-quality copies for your If you wish to distribute this article to others here. following the guidelines can be obtained byExpand
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Employee Share Ownership: Safeguarding Investments in Human Capital
Valuable investments in human capital, it has been argued, may be at risk in much the same way as shareholder equity capital. In this paper, we develop and test the hypothesis that employee shareExpand
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Revealing the spatial variability of water fluxes at the groundwater‐surface water interface
There is widespread recognition that the groundwater-surface water interface can have significant influence on the pattern and form of the transfer of nutrient-rich groundwater to rivers.Expand
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