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CSR performance and tax aggressiveness : evidence from Malaysia : a thesis presented in partial fulfilment of the requirements for the degree of Doctor of Philosophy in Accountancy at Massey University, Manawatu Campus, New Zealand
Get PDFGlobally, government debt has risen substantially, and the need to increase revenue to meet society's needs has become paramount, yet some companies are tax aggressive. Drawing upon shareholder and stakeholder theories, this thesis examines the relationship between CSR performance and tax aggressiveness using 556 observations spanning from 2008 to 2021. The study applies a quantitative research method using regression analysis to test the hypotheses. To gain a deeper understanding of which specific dimension of CSR performance (environmental, social or governance) influences tax aggressiveness, this thesis delves into exploring the connection between the individual dimension of CSR performance and tax aggressiveness. To overcome the limitations of prior studies, the thesis also examines the effect of the Sustainability Reporting Guide (SRG) and FTSE4Good Bursa Malaysia (F4GBM) on CSR performance and tax aggressiveness of Malaysian public listed companies.
The thesis results reveal a significant finding. There is a positive relationship between CSR performance and tax aggressiveness, suggesting that socially responsible companies in Malaysia engage in tax aggressiveness and do not consider tax as part of CSR performance. Instead, companies view tax and CSR performance as substitutes and perceive reductions in tax payments through tax aggressiveness as a means to generate more profits. This allows them to invest in innovation, create job opportunities, and contribute directly to societal well-being while meeting shareholders' expectations of profit maximisation. The results also show that different dimensions of CSR performance relate differently to tax aggressiveness. Environmental performance exhibits an insignificant relationship, while governance and social dimensions show positive relationships.
Further, the study shows that the introduction of SRG and the presence of the F4GBM index, to some extent, affects the relationship between CSR performance and tax aggressiveness. The results suggest that firms adopting SRG and listing in the F4GBM index recognise the importance of meeting the needs of their different stakeholders beyond the needs of shareholders, thus mitigating the positive relationship between CSR performance and tax aggressiveness.
The study contributes to the literature on CSR performance by unravelling the overarching influence of CSR performance on tax aggressiveness. The study shows that Malaysian companies view tax and CSR performance as having a substitutive relationship, indicating that they prioritise the interests of shareholders over broader stakeholder considerations. The key contribution is the examination of SRG and F4GBM on the relationship between CSR performance and tax aggressiveness. It provides insights into the role of regulatory pressure and the effect of compliance on the SRG and corporate reputation through listing in the (F4GBM) Index on the relationship between CSR performance and tax aggressiveness of Malaysian companies. Additionally, the study provides evidence on how each dimension of CSR performance contributes to shaping tax aggressiveness, covering an expansive timeframe, thus providing a unique and comprehensive view of the evolution of CSR performance and its correlation with tax aggressiveness
Diffusion of the Cash Basis International Public Sector Accounting Standard (IPSAS) in less developed countries (LDCs) - The case of the Nepali central government
No full textPurpose: The adoption of International Public Sector Accounting Standards (IPSASs) in particular the Cash Basis IPSAS has now become a priority for the World Bank and other donors in less developed countries (LDCs). The paper explores the dissemination and implementation of the Cash Basis IPSAS in Nepal, a less developed country which is considered as one of the front-runners in terms of embracing the Cash Basis IPSAS. Methodology/approach: The paper draws on diffusion theory to explain the internal and external factors related to the adoption and implementation of the Cash Basis IPSAS in the Nepali public sector. Data for the paper are derived from document analysis and semistructured interviews. Findings: The study shows that the adoption and implementation of the Cash Basis IPSAS in Nepal has become more of rhetoric than reality. Claims that the Cash Basis IPSAS is gaining popularity and widespread success across less developed countries are therefore contentious. Research limitations: The case of Nepalese central government may not be adequate to generalise the adoption of the cash basis IPSAS in all less developed countries. Nonetheless, the study provides an overview of on-going public sector accounting reforms in less developed countries. Originality/value: The paper emphasises the need for the identification of good accounting practices for less developed countries rather than forcing them into symbolic acceptance of the Cash Basis IPSAS. An example of such a good practice can be the promotion of certain aspects of modified cash accounting
Going Beyond Counting First Authors in Author Co-citation Analysis
Get PDFThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
Get PDF“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Get PDFWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
Accounting practices in Tanzanian local government authorities: towards a grounded theory of manipulating legitimacy.
No full textUnderstanding accountants' participation in accounting information systems implementation : Malaysian evidence
Get PDFThe study is a two-part study starting with a nationwide survey in the private sector. The hypotheses derived from the Western literature were not significantly supported when the results were analyzed. It seems that the existing literature related to the phenomenon under investigation is mainly Anglo-Saxon culture oriented which is different from the Malaysian culture where the study was conducted. However, access barriers to private sector organizations shifted the focus of the research to the second part of the study that examined the issues in detail in four public sector organizations currently implementing accounting information systems – two hospitals and two universities. In the second part of the main study, the researcher developed formal and substantive propositions from the qualitative interviews which were substantiated using a cross-case analysis; as a result, a model for accountants’ participation in AIS implementation is proposed. The research shows that the process of influencing accountants to participate in AIS implementation is more complex than the literature suggests. There were many issues that surfaced during the case studies, such as conflict and empowerment which set a foundation for further research about how participation can be secured to help make the implementation of AIS part of an organizational agenda success
Understanding accountants' participation in accounting information systems implementation : Malaysian evidence
No full textThe study is a two-part study starting with a nationwide survey in the private sector. The hypotheses derived from the Western literature were not significantly supported when the results were analyzed. It seems that the existing literature related to the phenomenon under investigation is mainly Anglo-Saxon culture oriented which is different from the Malaysian culture where the study was conducted. However, access barriers to private sector organizations shifted the focus of the research to the second part of the study that examined the issues in detail in four public sector organizations currently implementing accounting information systems – two hospitals and two universities. In the second part of the main study, the researcher developed formal and substantive propositions from the qualitative interviews which were substantiated using a cross-case analysis; as a result, a model for accountants’ participation in AIS implementation is proposed. The research shows that the process of influencing accountants to participate in AIS implementation is more complex than the literature suggests. There were many issues that surfaced during the case studies, such as conflict and empowerment which set a foundation for further research about how participation can be secured to help make the implementation of AIS part of an organizational agenda success.EThOS - Electronic Theses Online ServiceGBUnited Kingdo
Dispelling the Myths Behind First-author Citation Counts
Get PDFWe conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued
use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation
counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more
sophisticated methods
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