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The Impact of Firm Characteristics, Industry Types, and Financial Ratios on SMEs＇ Utilization of Tax Incentives |
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| Authors: | Nadiah Abd Hamid Rohaya Md Noor Mustaffa Mohamed Zain Barjoyai Bardai |
| Institution: | [1]Universiti Teknologi MARA, Malaysia [2]Malaysian Chamber for Certified Professional, Malaysia |
| Abstract: | |
| Keywords: | tax incentives small and medium-sized enterprises （SMEs） manufacturing sector economic goal |
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