Investigating the Impact of Tax Avoidance on Investment Efficiency

Objective: The objective of this study was to investigate the effects of tax avoidance on the investment efficiency of the companies listed in the Tehran Stock Exchange, TSE. To measure tax avoidance and investment efficiency, we used the cash effective tax rate and the Richardson (2006) model, resp...

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Autores principales: Alireza Rahimi, Aref Forughi
Formato: article
Lenguaje:FA
Publicado: Shahid Bahonar University of Kerman 2020
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Acceso en línea:https://doaj.org/article/19a1ae11b4ec4ee6949405d431f332c6
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