The relationship of corporate tax avoidance, cost of debt and institutional ownership: Evidence from Malaysia

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Kholbadalov, Utkir;
(2012)
  • Publisher: Colegio de Economistas de A Coruña A Coruña
  • Subject: M41 | G34 | cost of debt | book-tax difference | institutional investors
    • ddc: ddc:330

The primary aims of this study are to identify whether there is any relationship between corporate tax avoidance and the cost of debt, and whether the level of institutional ownership moderates this relationship, with two hypotheses tests on sample of 110 listed firms i... View more
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