Effective tax rate, board diversity, and firm performance: Evidence from the electric and electronic industry
Yusri Md Razi,
Khairul Ayuni Mohd Kharuddin,
Nadiah Abd Hamid
Abstract:This study examines the effect of effective tax rate (ETR) and board diversity on the performance of Malaysian public-listed companies (PLCs) in the electric and electronic (E&E) industry. The sample of this study comprised 51 E&E public companies listed in the Main Market of Bursa Malaysia during the financial periods 2018 and 2022. This study documents a significant positive relationship between firm performance and ETR, consistent with the political cost theory, suggesting that high-performing indus… Show more
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