Corporate tax policy, Shariah compliance and financial decisions: evidence from Malaysia
Jayalakshmy Ramachandran,
Joan Hidajat,
Selma Izadi
et al.
Abstract:PurposeThis study investigates the influence of corporate income tax on two corporate financial decisions — dividend and capital structure policies, particularly for Shariah compliant companies in Malaysia.Design/methodology/approachThe study considered data from a sample of 529 Malaysian listed companies from four industrial sectors from 2007–2021 (6,746 company-year observations, before eliminating outliers). Panel models such as Fixed Effect and Random effect models were used. The study specifically tested … Show more
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