Value Relevance of Operating Performance During the GST and SST Periods in Malaysia
SITRASELVI CHANDREN,
MOHD. AMIR MAT SAMSUDIN @ MOHD. SHAM,
SUMAIA AYESH QADERI
et al.
Abstract:This study’s primary objective is to determine the value relevance of operating performance, represented by earnings per share (EPS), cash flow from operations (CSH) and book value of equity (BVE) during the GST and SST indirect tax periods. The Ohlson (1995) model was used to determine the market value-relevance. We used Ordinary Least Squares (OLS) regression to examine the hypotheses constructed based on 249 non-financial listed firms from the manufacturing and service sectors on the Malaysian Market from 2… Show more
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