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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Format: | article |
Langue: | FA |
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Shahid Bahonar University of Kerman
2020
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Accès en ligne: | https://doaj.org/article/19a1ae11b4ec4ee6949405d431f332c6 |
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