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Nor Aziah Abd Manaf


Publication by same author

Year: 2014
Abstract: This paper examines the assumptions of the Slippery Slope Framework using cross-country data; an area which has been neglected since the emergence of the framework in 2008. Several studies in this area have tested the assumption of the framework using primary data collected through survey with stude...
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Year: 2014
Abstract: The paper proposes a model to examine the effect of the 2010 fiscal regime changes on investment climate of Malaysia's marginal oil fields. It proposes the use of investment appraisal tools, such as Net Present Value, Internal Rate of Return, Profitability Index, Saving Index and Access to Gross Rev...
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Year: 2014
Abstract: The purpose of this study is to investigate the influence of audit committee characteristics on corporate voluntary disclosure of 146 Malaysian listed firms for the year 2009. Based on content analysis of disclosure, the empirical results of multiple regressions reveal that audit committee independe...
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Abstract: The need for improved governance of oil and gas sector and sustainability of production coupled with increasing number of stranded marginal oil fields mandated Malaysian authorities to adjust the fields’ fiscal regime. The new regime came with special incentives, and changed the fiscal arrange...
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Abstract: This study examines the clarity of the public ruling on the interpretation of section 4A of the Income Tax Act 1967 (ITA) in respect of withholding tax for better compliance. Section 4A of the ITA imposes the statutory obligation of withholding tax on income derived from Malaysia by the non-resident...
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