Investigating the Impact of Tax Avoidance on Investment Efficiency

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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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Détails bibliographiques
Auteurs principaux:	Alireza Rahimi, Aref Forughi
Format:	article
Langue:	FA
Publié:	Shahid Bahonar University of Kerman 2020
Sujets:	tax avoidance cash effective tax rate investment efficiency Accounting. Bookkeeping HF5601-5689
Accès en ligne:	https://doaj.org/article/19a1ae11b4ec4ee6949405d431f332c6
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