id sid eid entity type bjmsr-2223 1 1 bangladesh journal of multidisciplinary scientific ORG bjmsr-2223 1 2 9(2 CARDINAL bjmsr-2223 1 3 2024 CARDINAL bjmsr-2223 1 4 30 CARDINAL bjmsr-2223 1 5 30 CARDINAL bjmsr-2223 1 6 9 no 2 CARDINAL bjmsr-2223 1 7 2024 CARDINAL bjmsr-2223 1 8 2687-8518 DATE bjmsr-2223 1 9 malaysian NORP bjmsr-2223 1 10 mohd ali PERSON bjmsr-2223 1 11 a)1 PRODUCT bjmsr-2223 1 12 jaffar PERSON bjmsr-2223 1 13 universiti teknologi mara PERSON bjmsr-2223 1 14 cawangan selangor GPE bjmsr-2223 1 15 kampus puncak alam PERSON bjmsr-2223 1 16 42300 DATE bjmsr-2223 1 17 alam GPE bjmsr-2223 1 18 selangor GPE bjmsr-2223 1 19 malaysia GPE bjmsr-2223 1 20 salsiahma@uitm.edu.my PERSON bjmsr-2223 1 21 63100 CARDINAL bjmsr-2223 1 22 cyberjaya ORG bjmsr-2223 1 23 malaysia GPE bjmsr-2223 1 24 putra business school ORG bjmsr-2223 1 25 3 CARDINAL bjmsr-2223 1 26 serdang GPE bjmsr-2223 1 27 selangor GPE bjmsr-2223 1 28 malaysia GPE bjmsr-2223 4 1 o DATE bjmsr-2223 4 2 10th ORDINAL bjmsr-2223 4 3 2024 CARDINAL bjmsr-2223 4 4 11th ORDINAL bjmsr-2223 4 5 20th ORDINAL bjmsr-2223 4 6 24th ORDINAL bjmsr-2223 4 7 27th july 2024 DATE bjmsr-2223 4 8 jel ORG bjmsr-2223 4 9 m4 PERSON bjmsr-2223 6 1 the kuala lumpur stock exchange ORG bjmsr-2223 7 1 malaysian NORP bjmsr-2223 8 1 dem NORP bjmsr-2223 9 1 the financial year 2017 DATE bjmsr-2223 9 2 mida ORG bjmsr-2223 10 1 anova ORG bjmsr-2223 16 1 2024 CARDINAL bjmsr-2223 17 1 cribfb, usa ORG bjmsr-2223 21 1 2024 DATE bjmsr-2223 21 2 hooy & phua ORG bjmsr-2223 21 3 2023 CARDINAL bjmsr-2223 21 4 2024 DATE bjmsr-2223 22 1 2023 CARDINAL bjmsr-2223 22 2 2021 DATE bjmsr-2223 23 1 balakrishnan et al PERSON bjmsr-2223 23 2 2019 DATE bjmsr-2223 25 1 luxembourg GPE bjmsr-2223 25 2 2014 DATE bjmsr-2223 25 3 panama GPE bjmsr-2223 25 4 2016 DATE bjmsr-2223 25 5 2017 CARDINAL bjmsr-2223 25 6 2017 DATE bjmsr-2223 27 1 the united states GPE bjmsr-2223 27 2 around $70 billion MONEY bjmsr-2223 27 3 annually DATE bjmsr-2223 27 4 approximately 20% PERCENT bjmsr-2223 27 5 2017 DATE bjmsr-2223 28 1 west africa GPE bjmsr-2223 28 2 each year DATE bjmsr-2223 29 1 nigeria GPE bjmsr-2223 29 2 $2.9 billion MONEY bjmsr-2223 29 3 $9.6 billion MONEY bjmsr-2223 29 4 1corresponding ORG bjmsr-2223 30 1 2024 CARDINAL bjmsr-2223 33 1 ali PERSON bjmsr-2223 33 2 s. m. PERSON bjmsr-2223 33 3 m., & jaffar ORG bjmsr-2223 33 4 2024 CARDINAL bjmsr-2223 34 1 malaysian NORP bjmsr-2223 35 1 bangladesh journal ORG bjmsr-2223 35 2 9(2 CARDINAL bjmsr-2223 35 3 30-44 DATE bjmsr-2223 36 1 https://www.openaccess.nl/en DATE bjmsr-2223 36 2 ali et al. PERSON bjmsr-2223 36 3 bangladesh journal ORG bjmsr-2223 36 4 9(2 CARDINAL bjmsr-2223 36 5 2024 CARDINAL bjmsr-2223 36 6 30-44 DATE bjmsr-2223 37 1 malaysia GPE bjmsr-2223 37 2 billion CARDINAL bjmsr-2223 37 3 2023 CARDINAL bjmsr-2223 37 4 annual DATE bjmsr-2223 37 5 2024 CARDINAL bjmsr-2223 41 1 the inland revenue board ORG bjmsr-2223 41 2 malaysia GPE bjmsr-2223 42 1 malaysia GPE bjmsr-2223 45 1 malaysia GPE bjmsr-2223 49 1 section two LAW bjmsr-2223 50 1 section three LAW bjmsr-2223 51 1 section five LAW bjmsr-2223 52 1 dem NORP bjmsr-2223 52 2 2021 CARDINAL bjmsr-2223 52 3 blaylock et al. PERSON bjmsr-2223 52 4 2015 DATE bjmsr-2223 52 5 desai & dharmapala ORG bjmsr-2223 52 6 2006 DATE bjmsr-2223 52 7 karjalainen et al. PERSON bjmsr-2223 52 8 2023 CARDINAL bjmsr-2223 52 9 seidman & stomberg ORG bjmsr-2223 52 10 2017 DATE bjmsr-2223 53 1 gupta & newberry ORG bjmsr-2223 53 2 1997 DATE bjmsr-2223 53 3 hanlon & heitzman ORG bjmsr-2223 53 4 2010 DATE bjmsr-2223 53 5 mills & newberry ORG bjmsr-2223 53 6 2001 DATE bjmsr-2223 54 1 etr ORG bjmsr-2223 55 1 guenther et al PERSON bjmsr-2223 56 1 2021 CARDINAL bjmsr-2223 58 1 etr ORG bjmsr-2223 58 2 gupta & newberry ORG bjmsr-2223 58 3 1997 DATE bjmsr-2223 58 4 hanlon & heitzman ORG bjmsr-2223 58 5 2010 DATE bjmsr-2223 58 6 mills & newberry ORG bjmsr-2223 58 7 2001 DATE bjmsr-2223 58 8 blaylock et al. PERSON bjmsr-2223 58 9 2015 DATE bjmsr-2223 58 10 hanlon & heitzman ORG bjmsr-2223 58 11 2010 DATE bjmsr-2223 59 1 etr ORG bjmsr-2223 59 2 blaylock et al. PERSON bjmsr-2223 59 3 2015 DATE bjmsr-2223 60 1 karjalainen et al PERSON bjmsr-2223 60 2 2023 CARDINAL bjmsr-2223 60 3 seidman PERSON bjmsr-2223 60 4 stomberg ORG bjmsr-2223 60 5 2017 CARDINAL bjmsr-2223 60 6 etr CARDINAL bjmsr-2223 60 7 ardyansah & zulaikha ORG bjmsr-2223 60 8 2014 DATE bjmsr-2223 61 1 hanlon ORG bjmsr-2223 61 2 2010 DATE bjmsr-2223 62 1 dyreng et al PERSON bjmsr-2223 62 2 2008 DATE bjmsr-2223 64 1 frank et al PERSON bjmsr-2223 65 1 2009 DATE bjmsr-2223 67 1 desai PERSON bjmsr-2223 67 2 dharmapala GPE bjmsr-2223 67 3 2006 DATE bjmsr-2223 68 1 gupta GPE bjmsr-2223 68 2 newberry GPE bjmsr-2223 68 3 1997 DATE bjmsr-2223 71 1 2017 CARDINAL bjmsr-2223 73 1 etr ORG bjmsr-2223 74 1 delgado et al PERSON bjmsr-2223 75 1 2023 CARDINAL bjmsr-2223 77 1 ali et al. PERSON bjmsr-2223 77 2 bangladesh journal ORG bjmsr-2223 77 3 9(2 CARDINAL bjmsr-2223 77 4 2024 CARDINAL bjmsr-2223 77 5 30-44 32 DATE bjmsr-2223 77 6 u.s. GPE bjmsr-2223 77 7 dhaliwal et al PERSON bjmsr-2223 78 1 2004 DATE bjmsr-2223 78 2 blaylock et al PERSON bjmsr-2223 79 1 2015 DATE bjmsr-2223 81 1 2017 CARDINAL bjmsr-2223 83 1 2022 CARDINAL bjmsr-2223 83 2 cfo etr ORG bjmsr-2223 87 1 dem NORP bjmsr-2223 87 2 malaysian NORP bjmsr-2223 88 1 malaysia GPE bjmsr-2223 95 1 okoth PERSON bjmsr-2223 95 2 2023 CARDINAL bjmsr-2223 95 3 indonesia GPE bjmsr-2223 95 4 kenya GPE bjmsr-2223 95 5 malaysia GPE bjmsr-2223 95 6 tΓΌrkiye GPE bjmsr-2223 97 1 kang et al PERSON bjmsr-2223 97 2 2023 CARDINAL bjmsr-2223 100 1 2021 CARDINAL bjmsr-2223 103 1 van parys PERSON bjmsr-2223 103 2 2012 DATE bjmsr-2223 103 3 40 CARDINAL bjmsr-2223 106 1 2011 DATE bjmsr-2223 106 2 italy GPE bjmsr-2223 106 3 piedmont GPE bjmsr-2223 107 1 2010 DATE bjmsr-2223 107 2 bondonio PERSON bjmsr-2223 107 3 greenbaum PERSON bjmsr-2223 107 4 2006 DATE bjmsr-2223 113 1 2024 CARDINAL bjmsr-2223 113 2 romanian NORP bjmsr-2223 116 1 tian et al PERSON bjmsr-2223 116 2 2020 DATE bjmsr-2223 116 3 china GPE bjmsr-2223 116 4 less than a MONEY bjmsr-2223 116 5 10% PERCENT bjmsr-2223 116 6 prior-year DATE bjmsr-2223 116 7 50% PERCENT bjmsr-2223 119 1 wang et al PERSON bjmsr-2223 120 1 2024 CARDINAL bjmsr-2223 120 2 china GPE bjmsr-2223 120 3 2014 DATE bjmsr-2223 123 1 wu PERSON bjmsr-2223 123 2 2024 DATE bjmsr-2223 124 1 wu PERSON bjmsr-2223 125 1 ali et al PERSON bjmsr-2223 125 2 bangladesh journal ORG bjmsr-2223 125 3 9(2 CARDINAL bjmsr-2223 125 4 2024 CARDINAL bjmsr-2223 125 5 30 CARDINAL bjmsr-2223 126 1 wu PERSON bjmsr-2223 142 1 malaysian NORP bjmsr-2223 142 2 malaysia GPE bjmsr-2223 142 3 malaysian NORP bjmsr-2223 145 1 malaysia GPE bjmsr-2223 146 1 malaysia GPE bjmsr-2223 146 2 24% PERCENT bjmsr-2223 147 1 7.2% PERCENT bjmsr-2223 148 1 only 30% PERCENT bjmsr-2223 151 1 malaysia GPE bjmsr-2223 152 1 malaysian NORP bjmsr-2223 152 2 malaysia GPE bjmsr-2223 153 1 the inland revenue board ORG bjmsr-2223 153 2 mida ORG bjmsr-2223 155 1 70% PERCENT bjmsr-2223 155 2 five years DATE bjmsr-2223 155 3 60% PERCENT bjmsr-2223 155 4 five years DATE bjmsr-2223 155 5 first ORDINAL bjmsr-2223 156 1 60% PERCENT bjmsr-2223 156 2 twelve years DATE bjmsr-2223 158 1 malaysian NORP bjmsr-2223 160 1 bornemann et al ORG bjmsr-2223 161 1 2023 CARDINAL bjmsr-2223 164 1 zhang et al PERSON bjmsr-2223 164 2 2023 CARDINAL bjmsr-2223 165 1 fiscal CARDINAL bjmsr-2223 168 1 noor et al PERSON bjmsr-2223 169 1 2008 DATE bjmsr-2223 169 2 malaysian NORP bjmsr-2223 171 1 2003 DATE bjmsr-2223 171 2 ali et al PERSON bjmsr-2223 171 3 bangladesh journal ORG bjmsr-2223 171 4 9(2 CARDINAL bjmsr-2223 171 5 2024 CARDINAL bjmsr-2223 171 6 30-44 34 DATE bjmsr-2223 172 1 chien et al PERSON bjmsr-2223 172 2 2021 CARDINAL bjmsr-2223 172 3 malaysia GPE bjmsr-2223 175 1 2021 CARDINAL bjmsr-2223 181 1 malaysian NORP bjmsr-2223 184 1 malaysian NORP bjmsr-2223 188 1 malaysian NORP bjmsr-2223 189 1 malaysian NORP bjmsr-2223 189 2 the kuala lumpur stock exchange ORG bjmsr-2223 189 3 the financial year 2017 DATE bjmsr-2223 190 1 2017 CARDINAL bjmsr-2223 190 2 2018 DATE bjmsr-2223 190 3 covid-19 PRODUCT bjmsr-2223 190 4 2020 DATE bjmsr-2223 191 1 2017 DATE bjmsr-2223 192 1 malaysian NORP bjmsr-2223 192 2 december 2017 DATE bjmsr-2223 193 1 390 CARDINAL bjmsr-2223 193 2 11 CARDINAL bjmsr-2223 194 1 gupta & newberry ORG bjmsr-2223 194 2 1997 DATE bjmsr-2223 194 3 kim & limpaphayom ORG bjmsr-2223 194 4 1998 DATE bjmsr-2223 194 5 2010 DATE bjmsr-2223 194 6 one CARDINAL bjmsr-2223 194 7 gupta & newberry ORG bjmsr-2223 194 8 1997 DATE bjmsr-2223 194 9 kim & limpaphayom ORG bjmsr-2223 194 10 1998 DATE bjmsr-2223 194 11 1983 DATE bjmsr-2223 195 1 202 CARDINAL bjmsr-2223 196 1 1 CARDINAL bjmsr-2223 196 2 202 CARDINAL bjmsr-2223 197 1 1 CARDINAL bjmsr-2223 198 1 390 CARDINAL bjmsr-2223 198 2 68 CARDINAL bjmsr-2223 198 3 58 CARDINAL bjmsr-2223 198 4 one CARDINAL bjmsr-2223 198 5 2%–5% PERCENT bjmsr-2223 198 6 15 CARDINAL bjmsr-2223 198 7 202 CARDINAL bjmsr-2223 198 8 500 CARDINAL bjmsr-2223 198 9 mida ORG bjmsr-2223 198 10 48 CARDINAL bjmsr-2223 198 11 500 CARDINAL bjmsr-2223 198 12 mida ORG bjmsr-2223 198 13 154 CARDINAL bjmsr-2223 198 14 0.15 CARDINAL bjmsr-2223 198 15 0.05 CARDINAL bjmsr-2223 198 16 0.95 CARDINAL bjmsr-2223 199 1 194 CARDINAL bjmsr-2223 200 1 202 CARDINAL bjmsr-2223 201 1 ali et al. PERSON bjmsr-2223 201 2 bangladesh journal ORG bjmsr-2223 201 3 9(2 CARDINAL bjmsr-2223 201 4 2024 CARDINAL bjmsr-2223 201 5 30 CARDINAL bjmsr-2223 201 6 35 CARDINAL bjmsr-2223 201 7 1 CARDINAL bjmsr-2223 202 1 spss ORG bjmsr-2223 202 2 2013 DATE bjmsr-2223 203 1 spss ORG bjmsr-2223 203 2 2017 DATE bjmsr-2223 206 1 al. GPE bjmsr-2223 206 2 2013 DATE bjmsr-2223 207 1 spss ORG bjmsr-2223 208 1 2020 DATE bjmsr-2223 209 1 1995 DATE bjmsr-2223 209 2 xie GPE bjmsr-2223 209 3 2001 DATE bjmsr-2223 214 1 + 𝛼2(π›₯𝑅𝐸𝑉{𝜏 MONEY bjmsr-2223 221 1 year DATE bjmsr-2223 221 2 year DATE bjmsr-2223 221 3 year DATE bjmsr-2223 221 4 year DATE bjmsr-2223 221 5 year DATE bjmsr-2223 221 6 year DATE bjmsr-2223 221 7 year DATE bjmsr-2223 221 8 year DATE bjmsr-2223 221 9 Ο„ -1 ppeΟ„ = gross property ORG bjmsr-2223 221 10 year DATE bjmsr-2223 221 11 Ξ±1 CARDINAL bjmsr-2223 221 12 year DATE bjmsr-2223 221 13 harris & feeny ORG bjmsr-2223 221 14 2003 DATE bjmsr-2223 221 15 rohaya et al. PERSON bjmsr-2223 221 16 2010 DATE bjmsr-2223 222 1 harris & feeny ORG bjmsr-2223 222 2 2003 DATE bjmsr-2223 225 1 1 CARDINAL bjmsr-2223 226 1 mida ORG bjmsr-2223 226 2 500 CARDINAL bjmsr-2223 226 3 2017 CARDINAL bjmsr-2223 227 1 ali et al. PERSON bjmsr-2223 227 2 bangladesh journal ORG bjmsr-2223 227 3 9(2 CARDINAL bjmsr-2223 227 4 2024 CARDINAL bjmsr-2223 227 5 30 CARDINAL bjmsr-2223 227 6 36 CARDINAL bjmsr-2223 227 7 2006 DATE bjmsr-2223 229 1 1 CARDINAL bjmsr-2223 232 1 1 CARDINAL bjmsr-2223 234 1 1 CARDINAL bjmsr-2223 235 1 1 CARDINAL bjmsr-2223 237 1 2006 DATE bjmsr-2223 237 2 𝑆𝐺&𝐴𝑖,𝑑 = 𝛽1 + 𝛽2 ORG bjmsr-2223 237 3 1 CARDINAL bjmsr-2223 237 4 π‘‡π‘œπ‘‘π‘Žπ‘™ GPE bjmsr-2223 238 1 π‘‡π‘œπ‘‘π‘Žπ‘™ GPE bjmsr-2223 238 2 1 CARDINAL bjmsr-2223 238 3 π‘‡π‘œπ‘‘π‘Žπ‘™ GPE bjmsr-2223 239 1 π‘‡π‘œπ‘‘π‘Žπ‘™ GPE bjmsr-2223 240 1 𝐷𝐸𝑀 ORG bjmsr-2223 240 2 π‘Ž10𝐴𝐺𝐸 ORG bjmsr-2223 240 3 dem NORP bjmsr-2223 241 1 1 CARDINAL bjmsr-2223 241 2 1 CARDINAL bjmsr-2223 241 3 four CARDINAL bjmsr-2223 241 4 the end of the year DATE bjmsr-2223 241 5 the end of the year DATE bjmsr-2223 241 6 the year DATE bjmsr-2223 243 1 11 CARDINAL bjmsr-2223 243 2 dem NORP bjmsr-2223 244 1 mida ORG bjmsr-2223 244 2 etr ORG bjmsr-2223 246 1 2 CARDINAL bjmsr-2223 246 2 dem GPE bjmsr-2223 246 3 etr ORG bjmsr-2223 247 1 ali et al. PERSON bjmsr-2223 247 2 bangladesh journal ORG bjmsr-2223 247 3 9(2 CARDINAL bjmsr-2223 247 4 2024 CARDINAL bjmsr-2223 247 5 30 CARDINAL bjmsr-2223 247 6 2 CARDINAL bjmsr-2223 247 7 descriptive statistics descriptive ORG bjmsr-2223 247 8 202 CARDINAL bjmsr-2223 247 9 1 1.242 CARDINAL bjmsr-2223 247 10 0.0025 CARDINAL bjmsr-2223 247 11 202 CARDINAL bjmsr-2223 247 12 202 CARDINAL bjmsr-2223 247 13 66.37 CARDINAL bjmsr-2223 247 14 insti PERSON bjmsr-2223 247 15 202 CARDINAL bjmsr-2223 247 16 69 CARDINAL bjmsr-2223 247 17 202 CARDINAL bjmsr-2223 247 18 202 CARDINAL bjmsr-2223 247 19 9 CARDINAL bjmsr-2223 247 20 1.894 CARDINAL bjmsr-2223 247 21 202 CARDINAL bjmsr-2223 247 22 0.8 2.19 CARDINAL bjmsr-2223 247 23 202 CARDINAL bjmsr-2223 247 24 20.51 MONEY bjmsr-2223 247 25 1.327 MONEY bjmsr-2223 247 26 191 CARDINAL bjmsr-2223 247 27 2.047 CARDINAL bjmsr-2223 247 28 dem ORG bjmsr-2223 248 1 202 CARDINAL bjmsr-2223 248 2 totalrem ORG bjmsr-2223 248 3 202 CARDINAL bjmsr-2223 248 4 202 CARDINAL bjmsr-2223 249 1 1.20581 4.373 22.06 MONEY bjmsr-2223 250 1 202 CARDINAL bjmsr-2223 250 2 202 CARDINAL bjmsr-2223 250 3 202 CARDINAL bjmsr-2223 250 4 3 CARDINAL bjmsr-2223 251 1 etr ORG bjmsr-2223 251 2 dem NORP bjmsr-2223 252 1 totalrem correlates ORG bjmsr-2223 252 2 dem NORP bjmsr-2223 259 1 3 CARDINAL bjmsr-2223 259 2 4 CARDINAL bjmsr-2223 261 1 4 CARDINAL bjmsr-2223 262 1 1 CARDINAL bjmsr-2223 262 2 2 CARDINAL bjmsr-2223 262 3 3 CARDINAL bjmsr-2223 262 4 4 CARDINAL bjmsr-2223 262 5 5 CARDINAL bjmsr-2223 262 6 6 CARDINAL bjmsr-2223 262 7 7 CARDINAL bjmsr-2223 262 8 8) CARDINAL bjmsr-2223 262 9 9 CARDINAL bjmsr-2223 262 10 10 CARDINAL bjmsr-2223 262 11 1 CARDINAL bjmsr-2223 262 12 0.069 CARDINAL bjmsr-2223 263 1 0.083 CARDINAL bjmsr-2223 263 2 2 CARDINAL bjmsr-2223 263 3 1 CARDINAL bjmsr-2223 263 4 0.010 CARDINAL bjmsr-2223 263 5 0.024 CARDINAL bjmsr-2223 263 6 0.092 CARDINAL bjmsr-2223 263 7 3 CARDINAL bjmsr-2223 263 8 0.242 CARDINAL bjmsr-2223 263 9 0.094 CARDINAL bjmsr-2223 263 10 4 CARDINAL bjmsr-2223 263 11 0.013 CARDINAL bjmsr-2223 263 12 0.103 1 0.351 QUANTITY bjmsr-2223 263 13 0.086 0.132 QUANTITY bjmsr-2223 263 14 0.087 0.009 CARDINAL bjmsr-2223 263 15 5 CARDINAL bjmsr-2223 263 16 0.150 CARDINAL bjmsr-2223 263 17 0.351 CARDINAL bjmsr-2223 263 18 1 0.170 CARDINAL bjmsr-2223 263 19 0.170 CARDINAL bjmsr-2223 263 20 0.069 CARDINAL bjmsr-2223 263 21 6 CARDINAL bjmsr-2223 263 22 0.010 0.242 CARDINAL bjmsr-2223 263 23 0.086 0.170 QUANTITY bjmsr-2223 263 24 1 0.091 CARDINAL bjmsr-2223 263 25 0.173 CARDINAL bjmsr-2223 263 26 0.022 CARDINAL bjmsr-2223 263 27 0.088 TIME bjmsr-2223 263 28 7 CARDINAL bjmsr-2223 263 29 0.069 CARDINAL bjmsr-2223 263 30 0.094 CARDINAL bjmsr-2223 263 31 0.091 CARDINAL bjmsr-2223 263 32 0.059 CARDINAL bjmsr-2223 263 33 0.143 CARDINAL bjmsr-2223 263 34 0.177 CARDINAL bjmsr-2223 263 35 0.024 CARDINAL bjmsr-2223 263 36 0.069 CARDINAL bjmsr-2223 263 37 0.059 1 CARDINAL bjmsr-2223 263 38 0.130 CARDINAL bjmsr-2223 263 39 9 CARDINAL bjmsr-2223 263 40 0.087 CARDINAL bjmsr-2223 263 41 0.141 CARDINAL bjmsr-2223 263 42 1 0.416 CARDINAL bjmsr-2223 263 43 10 CARDINAL bjmsr-2223 263 44 0.083 0.092 -0.013 0.009 QUANTITY bjmsr-2223 263 45 1 CARDINAL bjmsr-2223 263 46 0.05 CARDINAL bjmsr-2223 263 47 two CARDINAL bjmsr-2223 263 48 0.01 CARDINAL bjmsr-2223 263 49 two CARDINAL bjmsr-2223 265 1 1 CARDINAL bjmsr-2223 265 2 0.142 -5.016 MONEY bjmsr-2223 266 1 0.002 CARDINAL bjmsr-2223 266 2 0.042 CARDINAL bjmsr-2223 266 3 0.060 0.040 QUANTITY bjmsr-2223 266 4 0.618 CARDINAL bjmsr-2223 266 5 0.002 CARDINAL bjmsr-2223 266 6 0.050 CARDINAL bjmsr-2223 266 7 0.020 CARDINAL bjmsr-2223 266 8 2.056 0.041 CARDINAL bjmsr-2223 266 9 0.015 CARDINAL bjmsr-2223 266 10 0.368 CARDINAL bjmsr-2223 266 11 0.230 CARDINAL bjmsr-2223 266 12 0.049 CARDINAL bjmsr-2223 266 13 0.009 MONEY bjmsr-2223 266 14 5.767 MONEY bjmsr-2223 266 15 0.213 CARDINAL bjmsr-2223 266 16 0.255 0.066 0.833 0.406 MONEY bjmsr-2223 266 17 1.702 CARDINAL bjmsr-2223 266 18 5.636 MONEY bjmsr-2223 266 19 ali et al. PERSON bjmsr-2223 266 20 bangladesh journal ORG bjmsr-2223 266 21 9(2 CARDINAL bjmsr-2223 266 22 2024 CARDINAL bjmsr-2223 266 23 30 CARDINAL bjmsr-2223 266 24 38 CARDINAL bjmsr-2223 266 25 5 CARDINAL bjmsr-2223 266 26 anova ORG bjmsr-2223 266 27 1 CARDINAL bjmsr-2223 266 28 etr ORG bjmsr-2223 266 29 insti GPE bjmsr-2223 266 30 mida ORG bjmsr-2223 266 31 absrem_prod PERSON bjmsr-2223 267 1 1 CARDINAL bjmsr-2223 267 2 9.622 CARDINAL bjmsr-2223 267 3 0.740 11.000 CARDINAL bjmsr-2223 267 4 12.650 CARDINAL bjmsr-2223 267 5 0.067 CARDINAL bjmsr-2223 267 6 22.272 CARDINAL bjmsr-2223 267 7 dem NORP bjmsr-2223 267 8 etr ORG bjmsr-2223 267 9 insti GPE bjmsr-2223 267 10 mida ORG bjmsr-2223 267 11 absrem_prod PERSON bjmsr-2223 267 12 dem NORP bjmsr-2223 267 13 0.01 CARDINAL bjmsr-2223 272 1 putri et al PERSON bjmsr-2223 273 1 2016 DATE bjmsr-2223 273 2 desai PERSON bjmsr-2223 273 3 dharmapala GPE bjmsr-2223 273 4 2006 DATE bjmsr-2223 273 5 2009 DATE bjmsr-2223 274 1 desai & dharmapala ORG bjmsr-2223 274 2 2009 DATE bjmsr-2223 274 3 2020 DATE bjmsr-2223 275 1 desai & dharmapala ORG bjmsr-2223 275 2 2006 DATE bjmsr-2223 275 3 2009 DATE bjmsr-2223 275 4 desai et al. PERSON bjmsr-2223 275 5 2007 DATE bjmsr-2223 276 1 desai & dharmapala ORG bjmsr-2223 276 2 2006 DATE bjmsr-2223 276 3 2009 DATE bjmsr-2223 276 4 2010 DATE bjmsr-2223 277 1 christensen & murphy ORG bjmsr-2223 277 2 2004 DATE bjmsr-2223 277 3 desai & dharmapala ORG bjmsr-2223 277 4 2009 DATE bjmsr-2223 277 5 goncharov & zimmermann ORG bjmsr-2223 277 6 2006 DATE bjmsr-2223 280 1 desai & dharmapala ORG bjmsr-2223 280 2 2006 DATE bjmsr-2223 280 3 2009 DATE bjmsr-2223 281 1 1989 DATE bjmsr-2223 283 1 5 CARDINAL bjmsr-2223 283 2 dem NORP bjmsr-2223 284 1 23.7% PERCENT bjmsr-2223 285 1 beatty et al. ORG bjmsr-2223 285 2 2002 DATE bjmsr-2223 285 3 chen et al. PERSON bjmsr-2223 285 4 2010 DATE bjmsr-2223 285 5 1996 DATE bjmsr-2223 285 6 fan & wong ORG bjmsr-2223 285 7 2002 DATE bjmsr-2223 285 8 klein GPE bjmsr-2223 285 9 2002 DATE bjmsr-2223 286 1 augustine & dwianika ORG bjmsr-2223 286 2 2019 DATE bjmsr-2223 286 3 park & shin ORG bjmsr-2223 286 4 2004 DATE bjmsr-2223 287 1 malaysian NORP bjmsr-2223 290 1 malaysia GPE bjmsr-2223 291 1 6 CARDINAL bjmsr-2223 292 1 mida ORG bjmsr-2223 292 2 10.911% PERCENT bjmsr-2223 292 3 8.405% PERCENT bjmsr-2223 293 1 25% PERCENT bjmsr-2223 295 1 ali et al. PERSON bjmsr-2223 295 2 bangladesh journal ORG bjmsr-2223 295 3 9(2 CARDINAL bjmsr-2223 295 4 2024 CARDINAL bjmsr-2223 295 5 30 CARDINAL bjmsr-2223 295 6 39 CARDINAL bjmsr-2223 295 7 6 CARDINAL bjmsr-2223 298 1 etr 1 ORG bjmsr-2223 298 2 154 CARDINAL bjmsr-2223 298 3 8.405 CARDINAL bjmsr-2223 298 4 0.700 CARDINAL bjmsr-2223 299 1 t df sig ORG bjmsr-2223 300 1 1.043 CARDINAL bjmsr-2223 300 2 200 0.085 CARDINAL bjmsr-2223 301 1 1.697 CARDINAL bjmsr-2223 301 2 0.094 CARDINAL bjmsr-2223 301 3 0.10 CARDINAL bjmsr-2223 301 4 two CARDINAL bjmsr-2223 306 1 hanlon ORG bjmsr-2223 306 2 slemrod ORG bjmsr-2223 306 3 2009 DATE bjmsr-2223 307 1 2019 DATE bjmsr-2223 311 1 malaysian NORP bjmsr-2223 311 2 etr ORG bjmsr-2223 311 3 mida ORG bjmsr-2223 311 4 mida ORG bjmsr-2223 312 1 three CARDINAL bjmsr-2223 312 2 1 CARDINAL bjmsr-2223 312 3 2 CARDINAL bjmsr-2223 312 4 3 CARDINAL bjmsr-2223 313 1 third ORDINAL bjmsr-2223 317 1 dem = a1etr ORG bjmsr-2223 318 1 + a2mida PERSON bjmsr-2223 319 1 absrem_prod + a13absrem_disexp + a14absrem_cfo + Ξ΅-----------------------------(12 PERSON bjmsr-2223 319 2 6 CARDINAL bjmsr-2223 320 1 0.01 CARDINAL bjmsr-2223 321 1 1 CARDINAL bjmsr-2223 321 2 2,851 CARDINAL bjmsr-2223 321 3 dem NORP bjmsr-2223 323 1 dem NORP bjmsr-2223 323 2 park & shin ORG bjmsr-2223 323 3 2004 DATE bjmsr-2223 324 1 dem NORP bjmsr-2223 325 1 7 CARDINAL bjmsr-2223 325 2 anova ORG bjmsr-2223 325 3 mida ORG bjmsr-2223 325 4 1 CARDINAL bjmsr-2223 325 5 0.432 CARDINAL bjmsr-2223 325 6 0.260 CARDINAL bjmsr-2223 325 7 etr_mida GPE bjmsr-2223 325 8 insti GPE bjmsr-2223 325 9 etr ORG bjmsr-2223 325 10 absrem_prod GPE bjmsr-2223 325 11 mida ORG bjmsr-2223 325 12 1 CARDINAL bjmsr-2223 325 13 9.629 CARDINAL bjmsr-2223 325 14 12.643 CARDINAL bjmsr-2223 325 15 dem ali et al. PERSON bjmsr-2223 325 16 bangladesh journal ORG bjmsr-2223 325 17 9(2 CARDINAL bjmsr-2223 325 18 2024 CARDINAL bjmsr-2223 325 19 30 CARDINAL bjmsr-2223 325 20 40 CARDINAL bjmsr-2223 325 21 etr_mida GPE bjmsr-2223 325 22 insti GPE bjmsr-2223 325 23 etr ORG bjmsr-2223 325 24 absrem_prod GPE bjmsr-2223 325 25 mida ORG bjmsr-2223 325 26 1 CARDINAL bjmsr-2223 325 27 0.059 CARDINAL bjmsr-2223 325 28 insti GPE bjmsr-2223 325 29 0.058 CARDINAL bjmsr-2223 325 30 0.020 CARDINAL bjmsr-2223 325 31 0.376 CARDINAL bjmsr-2223 325 32 0.264 CARDINAL bjmsr-2223 325 33 0.049 CARDINAL bjmsr-2223 325 34 age 0.002 DATE bjmsr-2223 325 35 0.005 etr CARDINAL bjmsr-2223 325 36 0.050 CARDINAL bjmsr-2223 325 37 0.275 CARDINAL bjmsr-2223 325 38 1.700 0.357 MONEY bjmsr-2223 325 39 0.002 CARDINAL bjmsr-2223 325 40 dem NORP bjmsr-2223 325 41 etr ORG bjmsr-2223 325 42 dem NORP bjmsr-2223 325 43 0.05 CARDINAL bjmsr-2223 330 1 yagΓΌe GPE bjmsr-2223 330 2 2021 CARDINAL bjmsr-2223 332 1 dem NORP bjmsr-2223 332 2 malaysian NORP bjmsr-2223 336 1 desai PERSON bjmsr-2223 336 2 dharmapala GPE bjmsr-2223 336 3 2006 DATE bjmsr-2223 338 1 putri et al PERSON bjmsr-2223 339 1 2016 DATE bjmsr-2223 339 2 desai PERSON bjmsr-2223 339 3 dharmapala GPE bjmsr-2223 339 4 2006 DATE bjmsr-2223 341 1 2023 CARDINAL bjmsr-2223 344 1 dhaliwal et al PERSON bjmsr-2223 344 2 2004 DATE bjmsr-2223 344 3 blaylock et al PERSON bjmsr-2223 345 1 2015 CARDINAL bjmsr-2223 345 2 u.s. GPE bjmsr-2223 346 1 2017 CARDINAL bjmsr-2223 349 1 2023 CARDINAL bjmsr-2223 349 2 wang et al PERSON bjmsr-2223 350 1 2024 CARDINAL bjmsr-2223 353 1 1994 DATE bjmsr-2223 353 2 lin et al PERSON bjmsr-2223 354 1 2016 DATE bjmsr-2223 354 2 armstrong et al PERSON bjmsr-2223 355 1 2016 DATE bjmsr-2223 355 2 bauer et al PERSON bjmsr-2223 356 1 2018 DATE bjmsr-2223 362 1 ali et al PERSON bjmsr-2223 362 2 bangladesh journal ORG bjmsr-2223 362 3 9(2 CARDINAL bjmsr-2223 362 4 2024 CARDINAL bjmsr-2223 362 5 30 CARDINAL bjmsr-2223 362 6 41 CARDINAL bjmsr-2223 363 1 dem NORP bjmsr-2223 363 2 malaysian NORP bjmsr-2223 370 1 malaysian NORP bjmsr-2223 376 1 malaysian NORP bjmsr-2223 380 1 m.n. GPE bjmsr-2223 380 2 n.j GPE bjmsr-2223 380 3 m.b. GPE bjmsr-2223 380 4 m.b. GPE bjmsr-2223 381 1 m.n. GPE bjmsr-2223 381 2 n.j. GPE bjmsr-2223 381 3 m.n. GPE bjmsr-2223 381 4 n.j GPE bjmsr-2223 381 5 m.n. GPE bjmsr-2223 381 6 n.j GPE bjmsr-2223 381 7 m.n. GPE bjmsr-2223 381 8 n.j. GPE bjmsr-2223 381 9 m.n. GPE bjmsr-2223 381 10 n.j GPE bjmsr-2223 381 11 m.n. GPE bjmsr-2223 381 12 n.j GPE bjmsr-2223 381 13 m.n. GPE bjmsr-2223 381 14 n.j GPE bjmsr-2223 389 1 ardyansah GPE bjmsr-2223 389 2 d., & zulaikha ORG bjmsr-2223 389 3 z. PERSON bjmsr-2223 389 4 2014 DATE bjmsr-2223 390 1 dan komisaris PERSON bjmsr-2223 391 1 diponegoro journal of accounting ORG bjmsr-2223 391 2 3(2 CARDINAL bjmsr-2223 391 3 371-379 CARDINAL bjmsr-2223 392 1 https://ejournal3.undip.ac.id/index.php/accounting/article/view/6110 armstrong PERSON bjmsr-2223 392 2 2016 DATE bjmsr-2223 394 1 62(5 CARDINAL bjmsr-2223 394 2 1316–1338 CARDINAL bjmsr-2223 395 1 augustine PERSON bjmsr-2223 395 2 y., & dwianika, a. ORG bjmsr-2223 395 3 2019 DATE bjmsr-2223 396 1 indonesia GPE bjmsr-2223 397 1 south east asia journal LOC bjmsr-2223 397 2 contemporary business, economics ORG bjmsr-2223 397 3 19(5 DATE bjmsr-2223 397 4 176 CARDINAL bjmsr-2223 398 1 m. PERSON bjmsr-2223 398 2 2021 CARDINAL bjmsr-2223 399 1 covid-19 PRODUCT bjmsr-2223 400 1 bangladesh journal ORG bjmsr-2223 400 2 4(1 CARDINAL bjmsr-2223 400 3 40–52 CARDINAL bjmsr-2223 401 1 balakrishnan PERSON bjmsr-2223 401 2 k. PERSON bjmsr-2223 401 3 blouin PERSON bjmsr-2223 401 4 j. l. PERSON bjmsr-2223 401 5 w. r. PERSON bjmsr-2223 401 6 2019 DATE bjmsr-2223 403 1 94(1 CARDINAL bjmsr-2223 403 2 45–69 CARDINAL bjmsr-2223 404 1 t., kourouxous GPE bjmsr-2223 404 2 t., & krenn ORG bjmsr-2223 404 3 2018 DATE bjmsr-2223 406 1 11 CARDINAL bjmsr-2223 406 2 33 CARDINAL bjmsr-2223 407 1 a. l. PERSON bjmsr-2223 407 2 k. r. PERSON bjmsr-2223 407 3 2002 DATE bjmsr-2223 409 1 77(3 CARDINAL bjmsr-2223 409 2 547–570 CARDINAL bjmsr-2223 410 1 https://doi.org/10.2308/accr.2002.77.3.547 blaylock PERSON bjmsr-2223 410 2 b. PERSON bjmsr-2223 410 3 f., & shevlin ORG bjmsr-2223 410 4 t. GPE bjmsr-2223 410 5 2015 CARDINAL bjmsr-2223 412 1 20(1 CARDINAL bjmsr-2223 412 2 141 CARDINAL bjmsr-2223 413 1 https://doi.org/10.1007/s11142-014-9291-x https://doi.org/10.1287/mnsc.2015.2179 https://doi.org/10.2308/accr-52130 ORG bjmsr-2223 413 2 ali et al PERSON bjmsr-2223 413 3 bangladesh journal ORG bjmsr-2223 413 4 9(2 CARDINAL bjmsr-2223 413 5 2024 CARDINAL bjmsr-2223 413 6 30 CARDINAL bjmsr-2223 413 7 42 CARDINAL bjmsr-2223 413 8 bondonio GPE bjmsr-2223 413 9 d., & greenbaum ORG bjmsr-2223 413 10 r. t. PERSON bjmsr-2223 413 11 2006 DATE bjmsr-2223 415 1 eu ORG bjmsr-2223 416 1 european NORP bjmsr-2223 416 2 13(3 CARDINAL bjmsr-2223 416 3 225 CARDINAL bjmsr-2223 417 1 bornemann PRODUCT bjmsr-2223 417 2 t. GPE bjmsr-2223 417 3 s. k. o. PERSON bjmsr-2223 417 4 2023 CARDINAL bjmsr-2223 419 1 the american taxation association ORG bjmsr-2223 419 2 45(2 DATE bjmsr-2223 419 3 7 CARDINAL bjmsr-2223 420 1 https://doi.org/10.2308/jata-2021013 caiumi, PERSON bjmsr-2223 420 2 a. PERSON bjmsr-2223 420 3 2011 DATE bjmsr-2223 421 1 italy GPE bjmsr-2223 422 1 capras GPE bjmsr-2223 422 2 i. l. PERSON bjmsr-2223 422 3 achim ORG bjmsr-2223 422 4 m. v., PERSON bjmsr-2223 422 5 e. r. PERSON bjmsr-2223 422 6 2024 CARDINAL bjmsr-2223 423 1 romania GPE bjmsr-2223 424 1 588-601 CARDINAL bjmsr-2223 425 1 chen PERSON bjmsr-2223 425 2 s. PERSON bjmsr-2223 425 3 chen PERSON bjmsr-2223 425 4 x. GPE bjmsr-2223 425 5 cheng GPE bjmsr-2223 425 6 q., & shevlin ORG bjmsr-2223 425 7 t. GPE bjmsr-2223 425 8 2010 DATE bjmsr-2223 427 1 journal of financial economics ORG bjmsr-2223 427 2 95(1 ORG bjmsr-2223 427 3 41–61 CARDINAL bjmsr-2223 428 1 chien PERSON bjmsr-2223 428 2 sadiq PERSON bjmsr-2223 428 3 m., nawaz PERSON bjmsr-2223 428 4 m. a. PERSON bjmsr-2223 428 5 hussain GPE bjmsr-2223 428 6 m. s. PERSON bjmsr-2223 428 7 tran PERSON bjmsr-2223 428 8 t. d., & le thanh ORG bjmsr-2223 428 9 2021 CARDINAL bjmsr-2223 429 1 asian NORP bjmsr-2223 430 1 297 CARDINAL bjmsr-2223 430 2 113420 DATE bjmsr-2223 431 1 https://doi.org/10.1016/j.jenvman.2021.113420 christensen PERSON bjmsr-2223 431 2 j., & murphy ORG bjmsr-2223 431 3 r. PERSON bjmsr-2223 431 4 2004 DATE bjmsr-2223 432 1 csr ORG bjmsr-2223 433 1 47(3 CARDINAL bjmsr-2223 433 2 37–44 CARDINAL bjmsr-2223 434 1 https://doi.org/10.1057/palgrave.development.1100066 NORP bjmsr-2223 434 2 p. m. PERSON bjmsr-2223 434 3 sloan PERSON bjmsr-2223 434 4 r. g. PERSON bjmsr-2223 434 5 a. p. PERSON bjmsr-2223 434 6 1995 DATE bjmsr-2223 436 1 193–225 CARDINAL bjmsr-2223 436 2 sloan PERSON bjmsr-2223 436 3 r. g. PERSON bjmsr-2223 436 4 a. p. PERSON bjmsr-2223 436 5 1996 DATE bjmsr-2223 437 1 sec ORG bjmsr-2223 438 1 contemporary accounting research ORG bjmsr-2223 438 2 13(1 CARDINAL bjmsr-2223 438 3 1–36 CARDINAL bjmsr-2223 439 1 f. j. PERSON bjmsr-2223 439 2 e., & garcΓ­a ORG bjmsr-2223 439 3 r. PERSON bjmsr-2223 439 4 2023 CARDINAL bjmsr-2223 440 1 european NORP bjmsr-2223 441 1 9(19 CARDINAL bjmsr-2223 442 1 https://doi.org/10.1186/s40854-022-00424-8 derashid PERSON bjmsr-2223 442 2 2003 DATE bjmsr-2223 443 1 malaysia GPE bjmsr-2223 444 1 journal of international accounting ORG bjmsr-2223 444 2 12(1 CARDINAL bjmsr-2223 445 1 https://doi.org/10.1016/s10619518(03)00003-x desai PERSON bjmsr-2223 445 2 m. a. PERSON bjmsr-2223 445 3 & dharmapala GPE bjmsr-2223 445 4 d. GPE bjmsr-2223 445 5 2006 DATE bjmsr-2223 447 1 journal of financial economics ORG bjmsr-2223 447 2 145 CARDINAL bjmsr-2223 448 1 m. a. PERSON bjmsr-2223 448 2 & dharmapala GPE bjmsr-2223 448 3 d. GPE bjmsr-2223 448 4 2009 DATE bjmsr-2223 450 1 537-546 CARDINAL bjmsr-2223 450 2 m. a. PERSON bjmsr-2223 450 3 a., & zingales ORG bjmsr-2223 450 4 2007 DATE bjmsr-2223 452 1 journal of financial economics ORG bjmsr-2223 452 2 84(3 CARDINAL bjmsr-2223 452 3 591–623 CARDINAL bjmsr-2223 453 1 d. s. PERSON bjmsr-2223 453 2 gleason GPE bjmsr-2223 453 3 c. a. PERSON bjmsr-2223 453 4 l. f. ( PERSON bjmsr-2223 453 5 2004 DATE bjmsr-2223 455 1 21(2 CARDINAL bjmsr-2223 455 2 431 CARDINAL bjmsr-2223 456 1 https://doi.org/10.1506/tfvv-uyt1nnyt-1yfh dyreng PERSON bjmsr-2223 456 2 s. d. PERSON bjmsr-2223 456 3 hanlon, m., & maydew ORG bjmsr-2223 456 4 e. l. ( PERSON bjmsr-2223 456 5 2008 DATE bjmsr-2223 458 1 61 CARDINAL bjmsr-2223 459 1 j. p. h. PERSON bjmsr-2223 459 2 t. j. PERSON bjmsr-2223 459 3 2002 DATE bjmsr-2223 460 1 east asia LOC bjmsr-2223 461 1 journal of accounting and economics ORG bjmsr-2223 461 2 33(3 CARDINAL bjmsr-2223 461 3 401 CARDINAL bjmsr-2223 462 1 j. ( PERSON bjmsr-2223 462 2 2013 DATE bjmsr-2223 464 1 a. geranpayeh & l. taylor ORG bjmsr-2223 466 1 77–151 CARDINAL bjmsr-2223 467 1 cambridge university press ORG bjmsr-2223 467 2 w., & starkman ORG bjmsr-2223 467 3 2017 CARDINAL bjmsr-2223 470 1 m. m. PERSON bjmsr-2223 470 2 lynch ORG bjmsr-2223 470 3 l. j., & rego PERSON bjmsr-2223 470 4 s. o. PERSON bjmsr-2223 470 5 2009 DATE bjmsr-2223 472 1 467–496 CARDINAL bjmsr-2223 473 1 s., & hashemi ORG bjmsr-2223 473 2 z. PERSON bjmsr-2223 473 3 2021 CARDINAL bjmsr-2223 475 1 100394 DATE bjmsr-2223 476 1 2019 DATE bjmsr-2223 478 1 21(2 CARDINAL bjmsr-2223 478 2 310–331 CARDINAL bjmsr-2223 479 1 goncharov PERSON bjmsr-2223 479 2 i., & zimmermann ORG bjmsr-2223 479 3 j. ( PERSON bjmsr-2223 479 4 2006 DATE bjmsr-2223 480 1 russia GPE bjmsr-2223 481 1 journal of international accounting research ORG bjmsr-2223 481 2 5(1 CARDINAL bjmsr-2223 481 3 41-65 DATE bjmsr-2223 482 1 https://doi.org/10.2308/jiar.2006.5.1.41 guenther PERSON bjmsr-2223 482 2 d. a. PERSON bjmsr-2223 482 3 1994 DATE bjmsr-2223 483 1 1986 DATE bjmsr-2223 484 1 69(1 CARDINAL bjmsr-2223 484 2 230 CARDINAL bjmsr-2223 484 3 https://www.jstor.org/stable/248269 guenther PERSON bjmsr-2223 484 4 d. a. PERSON bjmsr-2223 484 5 krull PERSON bjmsr-2223 484 6 l. k. PERSON bjmsr-2223 484 7 b. m. PERSON bjmsr-2223 484 8 2021 CARDINAL bjmsr-2223 486 1 the american taxation association ORG bjmsr-2223 486 2 43(1 CARDINAL bjmsr-2223 486 3 27-50 CARDINAL bjmsr-2223 487 1 https://doi.org/10.2308/jata-17044 guenther PERSON bjmsr-2223 487 2 d. a. PERSON bjmsr-2223 487 3 matsunaga, s. r., & williams PERSON bjmsr-2223 487 4 b. m. PERSON bjmsr-2223 487 5 2017 CARDINAL bjmsr-2223 488 1 115 CARDINAL bjmsr-2223 489 1 https://doi.org/10.1057/palgrave.development.1100066 NORP bjmsr-2223 490 1 https://doi.org/10.1506/tfvv-uyt1-nnyt-1yfh https://www.icij.org/investigations/paradise-papers/paradise-papers-long-twilight-struggle-offshore-secrecy/ https://doi.org/10.2308/accr.2009.84.2.467 https://doi.org/10.1016/j.hitech.2020.100394 https://doi.org/10.1111/jpet.12341 https://doi.org/10.2308/jiar.2006.5.1.41 https://www.jstor.org/stable/248269 PERSON bjmsr-2223 490 2 https://doi.org/10.2308/jata-17-044 ali et al. PERSON bjmsr-2223 490 3 bangladesh journal ORG bjmsr-2223 490 4 9(2 CARDINAL bjmsr-2223 490 5 2024 CARDINAL bjmsr-2223 490 6 30 CARDINAL bjmsr-2223 490 7 k. a. PERSON bjmsr-2223 490 8 2010 DATE bjmsr-2223 492 1 855–888 CARDINAL bjmsr-2223 493 1 gupta GPE bjmsr-2223 493 2 s., & newberry ORG bjmsr-2223 493 3 1997 DATE bjmsr-2223 495 1 16(1 CARDINAL bjmsr-2223 495 2 1–34 CARDINAL bjmsr-2223 496 1 https://doi.org/10.1016/s02784254(96)00055-5 NORP bjmsr-2223 496 2 m., & heitzman ORG bjmsr-2223 496 3 s. PERSON bjmsr-2223 496 4 2010 DATE bjmsr-2223 498 1 50(2-3 CARDINAL bjmsr-2223 498 2 127 CARDINAL bjmsr-2223 499 1 https://doi.org/10.1016/j.jacceco.2010.09.002 ORG bjmsr-2223 499 2 m., & slemrod ORG bjmsr-2223 499 3 j. ( PERSON bjmsr-2223 499 4 2009 DATE bjmsr-2223 502 1 journal of public economics ORG bjmsr-2223 502 2 93(1 CARDINAL bjmsr-2223 502 3 126 CARDINAL bjmsr-2223 503 1 https://doi.org/10.1016/j.jpubeco.2008.09.004 harris PERSON bjmsr-2223 503 2 m. n., & feeny PERSON bjmsr-2223 503 3 s. PERSON bjmsr-2223 503 4 2003 DATE bjmsr-2223 505 1 35(8 DATE bjmsr-2223 505 2 951–958 CARDINAL bjmsr-2223 506 1 g. k. PERSON bjmsr-2223 506 2 l. k. PERSON bjmsr-2223 507 1 2023 CARDINAL bjmsr-2223 508 1 malaysia GPE bjmsr-2223 509 1 malaysian NORP bjmsr-2223 509 2 145 CARDINAL bjmsr-2223 510 1 kang PERSON bjmsr-2223 510 2 f. PERSON bjmsr-2223 510 3 2023 CARDINAL bjmsr-2223 512 1 59(7 CARDINAL bjmsr-2223 512 2 2190-2203 DATE bjmsr-2223 513 1 https://doi.org/10.1080/1540496x.2023.2167488 karjalainen PERSON bjmsr-2223 513 2 kinnunen PERSON bjmsr-2223 513 3 j., & niskanen ORG bjmsr-2223 513 4 j. ( PERSON bjmsr-2223 513 5 2023 CARDINAL bjmsr-2223 514 1 finland GPE bjmsr-2223 515 1 journal of small business management ORG bjmsr-2223 515 2 61(2 CARDINAL bjmsr-2223 515 3 906 CARDINAL bjmsr-2223 516 1 l., meutia ORG bjmsr-2223 516 2 m. PERSON bjmsr-2223 516 3 hanifah NORP bjmsr-2223 516 4 i. a. PERSON bjmsr-2223 516 5 i. PERSON bjmsr-2223 516 6 2024 DATE bjmsr-2223 518 1 25(201 CARDINAL bjmsr-2223 518 2 292 CARDINAL bjmsr-2223 519 1 https://doi.org/10.47750/qas/25.201.32 kim PERSON bjmsr-2223 519 2 k. a. PERSON bjmsr-2223 519 3 1998 DATE bjmsr-2223 520 1 pacific-basin LOC bjmsr-2223 521 1 journal of international accounting ORG bjmsr-2223 521 2 7(1 CARDINAL bjmsr-2223 521 3 47 CARDINAL bjmsr-2223 522 1 klein GPE bjmsr-2223 522 2 a. PERSON bjmsr-2223 522 3 2002 DATE bjmsr-2223 523 1 audit committee ORG bjmsr-2223 524 1 journal of accounting and economics ORG bjmsr-2223 524 2 33(3 CARDINAL bjmsr-2223 524 3 375–400 CARDINAL bjmsr-2223 525 1 https://doi.org/10.1016/s0165-4101(02)00059-9 klemm PERSON bjmsr-2223 525 2 a., & van parys ORG bjmsr-2223 525 3 s. PERSON bjmsr-2223 525 4 2012 DATE bjmsr-2223 527 1 19 CARDINAL bjmsr-2223 527 2 393 CARDINAL bjmsr-2223 529 1 kolko GPE bjmsr-2223 529 2 j., & neumark ORG bjmsr-2223 529 3 2010 DATE bjmsr-2223 531 1 journal of urban economics ORG bjmsr-2223 531 2 67(1 DATE bjmsr-2223 531 3 103 CARDINAL bjmsr-2223 532 1 lin PERSON bjmsr-2223 532 2 z., liu PERSON bjmsr-2223 532 3 m., & noronha ORG bjmsr-2223 532 4 2016 DATE bjmsr-2223 533 1 chinese NORP bjmsr-2223 534 1 abacus GPE bjmsr-2223 534 2 52(3 CARDINAL bjmsr-2223 534 3 568-609 CARDINAL bjmsr-2223 535 1 c. g. PERSON bjmsr-2223 535 2 2023 CARDINAL bjmsr-2223 538 1 98(6 CARDINAL bjmsr-2223 538 2 353–380 CARDINAL bjmsr-2223 538 3 l. f., & newberry PERSON bjmsr-2223 538 4 k. j. ( PERSON bjmsr-2223 538 5 2001 DATE bjmsr-2223 540 1 the american taxation association ORG bjmsr-2223 540 2 23(1 GPE bjmsr-2223 541 1 r. m. PERSON bjmsr-2223 541 2 n. a. PERSON bjmsr-2223 541 3 2008 DATE bjmsr-2223 542 1 malaysian NORP bjmsr-2223 543 1 malaysian NORP bjmsr-2223 543 2 7(1 DATE bjmsr-2223 543 3 1-20 CARDINAL bjmsr-2223 544 1 okoth PERSON bjmsr-2223 544 2 2023 CARDINAL bjmsr-2223 546 1 international journal of research ORG bjmsr-2223 546 2 567–581 CARDINAL bjmsr-2223 547 1 2020 DATE bjmsr-2223 548 1 ibm ORG bjmsr-2223 549 1 routledge ORG bjmsr-2223 550 1 y. w., & shin ORG bjmsr-2223 550 2 h. h. PERSON bjmsr-2223 550 3 2004 DATE bjmsr-2223 551 1 canada GPE bjmsr-2223 552 1 10(3 CARDINAL bjmsr-2223 552 2 431–457 CARDINAL bjmsr-2223 553 1 2024, february 22 DATE bjmsr-2223 555 1 rm6.34bil ORG bjmsr-2223 556 1 https://www.thestar.com.my/news/nation/2024/02/22/interactive-rm634bil-lost-to-tax-evasion---irb putri ORG bjmsr-2223 556 2 a. GPE bjmsr-2223 556 3 a., & chariri ORG bjmsr-2223 556 4 a. PERSON bjmsr-2223 556 5 2016 CARDINAL bjmsr-2223 557 1 indonesia GPE bjmsr-2223 558 1 international journal of economic research ORG bjmsr-2223 558 2 13(4 CARDINAL bjmsr-2223 558 3 1931-1943 DATE bjmsr-2223 559 1 t. a. GPE bjmsr-2223 559 2 abogun, s., & salam ORG bjmsr-2223 559 3 m. o. PERSON bjmsr-2223 559 4 2020 DATE bjmsr-2223 560 1 nigeria GPE bjmsr-2223 561 1 bangladesh journal ORG bjmsr-2223 561 2 2(1 CARDINAL bjmsr-2223 561 3 23 CARDINAL bjmsr-2223 562 1 m. n. PERSON bjmsr-2223 562 2 nur syazwani PERSON bjmsr-2223 562 3 m. f., & nor'azam PERSON bjmsr-2223 562 4 2010 DATE bjmsr-2223 563 1 malaysian NORP bjmsr-2223 563 2 1(2 CARDINAL bjmsr-2223 563 3 189 CARDINAL bjmsr-2223 564 1 s. PERSON bjmsr-2223 564 2 2006 DATE bjmsr-2223 566 1 42(3 CARDINAL bjmsr-2223 566 2 335–370 CARDINAL bjmsr-2223 567 1 n. j. PERSON bjmsr-2223 567 2 2017 CARDINAL bjmsr-2223 570 1 j. p., PERSON bjmsr-2223 570 2 & yagΓΌe GPE bjmsr-2223 570 3 j. PERSON bjmsr-2223 570 4 2021 CARDINAL bjmsr-2223 572 1 journal of business finance & accounting ORG bjmsr-2223 572 2 48(7 CARDINAL bjmsr-2223 572 3 1404-1433 DATE bjmsr-2223 573 1 1989 DATE bjmsr-2223 575 1 3(4 CARDINAL bjmsr-2223 575 2 91–102 CARDINAL bjmsr-2223 576 1 seidman ORG bjmsr-2223 576 2 j. k., & stomberg PERSON bjmsr-2223 576 3 b. PERSON bjmsr-2223 576 4 2017 CARDINAL bjmsr-2223 578 1 the american taxation association ORG bjmsr-2223 578 2 39(2 CARDINAL bjmsr-2223 578 3 21 CARDINAL bjmsr-2223 579 1 https://doi.org/10.1016/s0278-4254(96)00055-5 https://doi.org/10.1016/s0278-4254(96)00055-5 PERSON bjmsr-2223 580 1 ali et al PERSON bjmsr-2223 580 2 bangladesh journal ORG bjmsr-2223 580 3 9(2 CARDINAL bjmsr-2223 580 4 2024 CARDINAL bjmsr-2223 580 5 30 CARDINAL bjmsr-2223 580 6 44 CARDINAL bjmsr-2223 580 7 2015, august 25 DATE bjmsr-2223 581 1 west african NORP bjmsr-2223 583 1 https://taxjustice.net/2015/08/25/the-west-african-tax-giveaway-new-report/ ORG bjmsr-2223 583 2 k., & yoo ORG bjmsr-2223 583 3 j. s. PERSON bjmsr-2223 583 4 2022 CARDINAL bjmsr-2223 585 1 korean NORP bjmsr-2223 585 2 47(2 CARDINAL bjmsr-2223 585 3 101–141 CARDINAL bjmsr-2223 586 1 b. g. PERSON bjmsr-2223 586 2 fidell ORG bjmsr-2223 586 3 l. s. PERSON bjmsr-2223 586 4 j. b. PERSON bjmsr-2223 586 5 2013 DATE bjmsr-2223 587 1 6 CARDINAL bjmsr-2223 588 1 497-516 QUANTITY bjmsr-2223 589 1 boston GPE bjmsr-2223 589 2 pearson PERSON bjmsr-2223 590 1 tian PERSON bjmsr-2223 590 2 b. PERSON bjmsr-2223 590 3 b. PERSON bjmsr-2223 590 4 chen PERSON bjmsr-2223 590 5 s., & ye ORG bjmsr-2223 590 6 2020 DATE bjmsr-2223 591 1 china GPE bjmsr-2223 592 1 journal of asian economics ORG bjmsr-2223 592 2 71 DATE bjmsr-2223 592 3 101245 DATE bjmsr-2223 593 1 https://doi.org/10.1016/j.asieco.2020.101245 wang PERSON bjmsr-2223 593 2 j. PERSON bjmsr-2223 593 3 w., & wang ORG bjmsr-2223 593 4 z. PERSON bjmsr-2223 593 5 2024 CARDINAL bjmsr-2223 594 1 china GPE bjmsr-2223 595 1 81 DATE bjmsr-2223 595 2 281 CARDINAL bjmsr-2223 596 1 k. PERSON bjmsr-2223 596 2 2024 DATE bjmsr-2223 598 1 100757 DATE bjmsr-2223 599 1 xie GPE bjmsr-2223 601 1 357–373 DATE bjmsr-2223 602 1 m., hsieh PERSON bjmsr-2223 602 2 & tsang GPE bjmsr-2223 602 3 2024 CARDINAL bjmsr-2223 604 1 35(3 CARDINAL bjmsr-2223 604 2 157 CARDINAL bjmsr-2223 605 1 https://doi.org/10.1002/jcaf.22702 zhang PERSON bjmsr-2223 605 2 wu PERSON bjmsr-2223 605 3 g., zhu PERSON bjmsr-2223 605 4 w. PERSON bjmsr-2223 605 5 2023 CARDINAL bjmsr-2223 607 1 79, 890–901 DATE bjmsr-2223 608 1 https://doi.org/10.1016/j.eap.2023.07.002 ORG bjmsr-2223 608 2 j. l. PERSON bjmsr-2223 608 3 1983 DATE bjmsr-2223 610 1 5 CARDINAL bjmsr-2223 610 2 119 CARDINAL bjmsr-2223 611 1 https://doi.org/10.1016/0165-4101(83)90008-3 ORG bjmsr-2223 611 2 2017, november 10 DATE bjmsr-2223 613 1 the new york times ORG bjmsr-2223 615 1 2024 CARDINAL bjmsr-2223 616 1 cribfb, usa ORG bjmsr-2223 618 1 bangladesh journal ORG bjmsr-2223 618 2 2687-8518 DATE bjmsr-2223 618 3 4.0 CARDINAL bjmsr-2223 619 1 https://taxjustice.net/2015/08/25/the-west-african-tax-giveaway-new-report/ ORG bjmsr-2223 620 1 https://www.nytimes.com/interactive/2017/11/10/opinion/gabriel-zucman-paradise-papers-tax-evasion.html PERSON