The effect of reinvestment allowance on turnover and return on asset among manufacturing companies

This study explores the effect of reinvestment allowance on turnover and return on asset among manufacturing companies. Reinvestment allowance is known as one of the most prominent tax incentives. For that purpose, a quantitative approach with inland revenue data has been studied to answer the objec...

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Main Author:	Faridah, Hashim
Format:	Thesis
Language:	eng eng
Published:	2022
Subjects:	HG Finance
Online Access:	https://etd.uum.edu.my/10717/1/s827744_01.pdf https://etd.uum.edu.my/10717/2/s827744_02.pdf
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id	my-uum-etd.10717
record_format	uketd_dc
spelling	my-uum-etd.107172023-10-30T03:08:01Z The effect of reinvestment allowance on turnover and return on asset among manufacturing companies 2022 Faridah, Hashim Bidin, Zainol College of Business (COB) College of Business HG Finance This study explores the effect of reinvestment allowance on turnover and return on asset among manufacturing companies. Reinvestment allowance is known as one of the most prominent tax incentives. For that purpose, a quantitative approach with inland revenue data has been studied to answer the objectives of the study. Specifically, two hundred eighteen manufacturing companies that enjoy reinvestment allowance been examined, focusing on the return of qualifying asset ratio and turnover growth ratio. The findings indicate that smaller companies that invested in qualifying asset benefited more from reinvestment allowance as higher ratios of return of qualifying asset were attained. However, concerning the turnover growth, bigger companies benefited more as they experienced a higher overall growth. Suggestions for further study are having a longer time frame for research to determine the sustainability of a company and focus should be emphasised on manufacturing companies of similar interests. 2022 Thesis https://etd.uum.edu.my/10717/ https://etd.uum.edu.my/10717/1/s827744_01.pdf text eng 2025-10-06 staffonly https://etd.uum.edu.my/10717/2/s827744_02.pdf text eng public other masters Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
advisor	Bidin, Zainol
topic	HG Finance
spellingShingle	HG Finance Faridah, Hashim The effect of reinvestment allowance on turnover and return on asset among manufacturing companies
description	This study explores the effect of reinvestment allowance on turnover and return on asset among manufacturing companies. Reinvestment allowance is known as one of the most prominent tax incentives. For that purpose, a quantitative approach with inland revenue data has been studied to answer the objectives of the study. Specifically, two hundred eighteen manufacturing companies that enjoy reinvestment allowance been examined, focusing on the return of qualifying asset ratio and turnover growth ratio. The findings indicate that smaller companies that invested in qualifying asset benefited more from reinvestment allowance as higher ratios of return of qualifying asset were attained. However, concerning the turnover growth, bigger companies benefited more as they experienced a higher overall growth. Suggestions for further study are having a longer time frame for research to determine the sustainability of a company and focus should be emphasised on manufacturing companies of similar interests.
format	Thesis
qualification_name	other
qualification_level	Master's degree
author	Faridah, Hashim
author_facet	Faridah, Hashim
author_sort	Faridah, Hashim
title	The effect of reinvestment allowance on turnover and return on asset among manufacturing companies
title_short	The effect of reinvestment allowance on turnover and return on asset among manufacturing companies
title_full	The effect of reinvestment allowance on turnover and return on asset among manufacturing companies
title_fullStr	The effect of reinvestment allowance on turnover and return on asset among manufacturing companies
title_full_unstemmed	The effect of reinvestment allowance on turnover and return on asset among manufacturing companies
title_sort	effect of reinvestment allowance on turnover and return on asset among manufacturing companies
granting_institution	Universiti Utara Malaysia
granting_department	College of Business (COB)
publishDate	2022
url	https://etd.uum.edu.my/10717/1/s827744_01.pdf https://etd.uum.edu.my/10717/2/s827744_02.pdf
_version_	1783729415349338112

The effect of reinvestment allowance on turnover and return on asset among manufacturing companies

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