Internet Financial Reporting (IFR) is the communication process between the corporate sector and its stakeholders, via the medium of the Internet. This study was conducted to examine the factors inspiring the extent of IFR practices by companies in specific Malaysian economic sectors. The sample consisted of fifty companies practising IFR from the sectors of plantations, trading and services, consumer products, industrial products and technology. Data was collected through the websites of the sampled companies. The results of multiple regressions have revealed that the independent variable of profitability, as measured by the return on equity, as well as the independent variable of the type of auditor, were found to positively and significantly inspire the extent of IFR practises among the sampled companies. The factors of leverage, liquidity, industry type and firm size were, however, found to be insignificant. The study has made a significant contribution towards the knowledgebase of IFR issues in the context of emerging economy countries which have previously experienced very limited study, as well as raising implications for users and auditors.
The collection of taxes is vital in contributing towards the revenue of a country. From the perspective of Malaysia, corporate taxes are the largest contributor to the government's revenue. Despite the significant role of corporate taxes in generating revenue for the country, the Malaysian tax authority has faced tax leakages, including tax avoidance. Tax avoidance is a major challenge for Malaysia's tax system, as cases have increased from year to year. This study was conducted to identify the causal factors of tax avoidance by the corporate sector in Malaysia. The sample of the study comprised 260 Malaysian public companies listed on Bursa Malaysia from thirteen economic sectors. The data were analysed using statistical analysis of multiple regression. The study's findings revealed that three company characteristics, namely; total assets, leverage and sales growth, were significant in determining the level of tax avoidance among the companies investigated. This study was fruitful as it has contributed to the knowledge base and tax policymakers in Malaysia.
An effective government's performance is indicated by; high levels of efficiency, bureaucratic quality, the rule of law and the fight against corruption. This paper aimed to examine the effect of government attitudes on voluntary tax compliance in Nigeria. The study distributed 384 questionnaires to self-employed taxpayers in Nigeria, out of which 296 questionnaires were successfully returned. An analysis was conducted incorporating structural equation modelling using the SmartPLS 3.3 software application 3.3 to derive the measurement and structural model of the analysed result. The results showed that government effectiveness positively and significantly affected voluntary tax compliance. Additionally, the findings revealed a positive and significant effect between tax authority transparency and voluntary tax compliance. Further findings showed that government attitude was positively and significantly related to voluntary tax compliance. Therefore, the present study recommends that the government improve its attitudes toward efficiency and transparency in tax and governance to improve voluntary taxpayer compliance with Nigeria's tax authorities.
CEO compensation comprises of lucrative fees, salary, bonuses, and pension scheme. It is an important topic to be studied because evidence indicates that CEO compensation is positively associated with firm performance. Recently, the incidents of CEOs being paid excessively compared to services they do have been reported in both developed and developing countries. This motivates this study to examine the factors determining Malaysian CEOs compensation. The sample of this quantitative study is Top 80 Malaysia public listed companies based on market capitalization. The results of multiple regression analysis on data of 400 observations show that CEO compensation is negatively affected by the level of board of directors' independence, but not affected by firm performance, CEO ownership and leverage. Additionally, we detect that CEOs with high compensation and low compensation are different in term of their firms' board independence and leverage. We suggest future studies should at least examine the effect of CEO characteristics like tenure, education and family ownership on their compensation.
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