Abstract
The objective of the research is to examine the relationship between board attributes and TA among publicly listed companies. This study utilised a quantitative approach using secondary data from companies listed on the Bursa Malaysia Top 100 Index. The final sample consists of 79 firms. The annual reports from 2018 to 2022 were used for data collection, with 395 firm-year observations. The dependent variable was TA, which was proxied by the effective tax rate, and the independent variables were board size, board independence, board gender diversity, and CEO duality. This study shows a negative and significant relationship between board size and TA. Meanwhile, there is no association between board independence, board gender diversity, and CEO duality, and TA. This research focused on one facet of CG, namely the board attributes, and only four variables are included in this study. Hence, it provides a narrow view of the relationship between CG and TA. Besides that, this research was conducted in the Malaysian context and thus may differ from research conducted in other countries. The outcome of this study could offer useful insights to investors and other stakeholders in their decision-making process. Besides that, regulators can reference this study to strengthen the CG codes to protect stakeholder interests.
Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
