What is it about?
This study is regarded as the first attempt to examine the impact of Corporate Governance internal mechanisms on Tax Disclosure in a developing nation such as Malaysia. In spite of the fact that this paper focuses on a single country, it contributes significant insights to the debate about Tax Disclosure.
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Why is it important?
The evidence found by this study has important policy and practical knowledge implications for the authorities, researchers, decisionmakers and firm managers. The findings provide them with some relevant insights on the importance of corporate governance practices from the companies’ perspectives and contribute to the discussion of who verifies and deduces from tax disclosure directed by companies.
Perspectives
I hope this article makes a difference in better understanding of the relationship between Corporate Governance and tax disclosure. Writing this article was a great pleasure as it has co-authors with whom I have had long standing collaborations. This article also lead to good researcher groups contacting me and ultimately to a greater involvement in good future research.
Dr Mahfoudh Hussein Mgammal
Jouf University
Read the Original
This page is a summary of: Corporate governance and tax disclosure phenomenon in the Malaysian listed companies, Corporate Governance, February 2018, Emerald,
DOI: 10.1108/cg-08-2017-0202.
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