Top management team heterogeneity, governance changes and book-tax differences
Book-tax differences (BTD) explain the differences between accounting and tax incomes. This study examines the extent to which the heterogeneity of the top management team (TMT) is related to a firm's BTD level with a specific focus on the effect of the 2012 changes in Malaysian corporate gover...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Elsevier Ltd
2018
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| Subjects: | |
| Online Access: | View Fulltext in Publisher |