Faculty of Business and Economics
Universiti Malaya
50603 Kuala Lumpur, MALAYSIA.

faizuddin@hasil.gov.my

Faculty of Business and Economics
Universiti Malaya
50603 Kuala Lumpur, MALAYSIA.

annaazriati@um.edu.my

Faculty of Business and Economics
Universiti Malaya
50603 Kuala Lumpur, MALAYSIA.

zulkhairi@um.edu.my

Abstract

Tax incentives have extensively been employed to promote real investment in the manufacturing sector. This study unravels reservations about investment tax incentives and real investment’s positive relationship with corporate governance moderation over the study period of 2001 to 2015. It is further supported that although specific investment tax incentives of PS and RA exhibit a positive relationship with real investment, ITA displays a negative relationship with real investment, and the interactions of corporate governance have consistent negative relationships with real investment. This study recommends the recognition of the importance of corporate governance as an integral part of investment tax incentives and real investment establishment.

Keywords

corporate governance, investment incentives, real investment

DOI

http://dx.doi.org/10.17576/AJAG-2023-19-01

Bibliography

Alimon, M. F., Azmi, A. C., & Mustapha, M. Z. (2023). The Moderating Role of Corporate Governance on Tax Incentives and Real Investments. Journal of Accounting and Governance, 19.  http://dx.doi.org/10.17576/AJAG-2023-19-01

19 (2023)

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