Investigating the Impact of Tax Avoidance on Investment Efficiency

Código QR

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...

Descripción completa

Guardado en:

Detalles Bibliográficos
Autores principales:	Alireza Rahimi, Aref Forughi
Formato:	article
Lenguaje:	FA
Publicado:	Shahid Bahonar University of Kerman 2020
Materias:	tax avoidance cash effective tax rate investment efficiency Accounting. Bookkeeping HF5601-5689
Acceso en línea:	https://doaj.org/article/19a1ae11b4ec4ee6949405d431f332c6
Etiquetas:	Agregar Etiqueta Sin Etiquetas, Sea el primero en etiquetar este registro!

Ejemplares similares

Impacts of Managerial Ability on Tax Avoidance
por: Darioush Forougi, et al.
Publicado: (2016)

Examination of the Effects of the Managerial Ability on Tax Avoidance
por: Masoud Hasani Alghar, et al.
Publicado: (2017)

Effects of Agency Cost and Liquidity on Tax Avoidance by the Use of Profitability
por: Amin Hajiannejad (Ph.D), et al.
Publicado: (2019)

Modeling Tax Avoidance by Accounting Information: Evidence from Tehran Stock Exchange
por: Shokrollah Khajavi, et al.
Publicado: (2016)

Impact of reviving Article 169 of the Iranian Direct Tax Code on Tax Difference and Tax Avoidance
por: Mostafa Saboori, et al.
Publicado: (2020)

Investigating the Moderating Role of Real Earnings Management on the relationship between Customer Concentration and Tax Avoidance- Evidence from Tehran Stock Exchange
por: Abbas Sheybani Tezerji, et al.
Publicado: (2018)

Effects of Tax Risks on Cash Holdings of Companies Listed in Tehran Stock Exchange
por: Kamran Pakizeh, et al.
Publicado: (2015)

Corporate Governance and Tax Avoidance
por: Bita Mashaykhi, et al.
Publicado: (2015)

Relationship between Social Capital and Tax Avoidance in Companies in Tehran Stock Exchange
por: Ghodratollah Barzegar (Ph.D), et al.
Publicado: (2019)

Taxation Ethical Issues: Perspectives of Tax Professionals in Indonesia
por: Andi Ina Yustina, et al.
Publicado: (2021)

Impacts of International Financial Reporting Standards (IFRS) on Tax Evasion and Tax Avoidance
por: Mohammad Namaz i(Ph.D, ICPA, CMA), et al.
Publicado: (2020)

Investigating the Effect of Effective Tax Rate and Quality of Corporate Governance on Tax Evasion and Tax Corruption
por: Ali Namazian, et al.
Publicado: (2021)

Tax Management and Earnings Management in Business Groups
por: Bita Mashayekhi, et al.
Publicado: (2016)

Effects of Managerial Ability on Tax Avoidance and Market Value, Using Data Envelopment Analysis Method
por: Shima Kamali Monfared, et al.
Publicado: (2017)

A Literature Review of Tax Avoidance
por: Ade Imam Muslim, et al.
Publicado: (2020)

Accounting Comparability and Its Effect on Investment Efficiency
por: MohammadAli Aghaei (Ph.D), et al.
Publicado: (2018)

Identifying and Explaining the Effective Factors on the Tax Management
Publicado: (2013)

The Effect of Bank Financing and Tax Objectives on Relationship between Financial Reporting Quality and Investment Efficiency in Companies Listed in Tehran Stock Exchange
por: Gholamreza Soleimany Amiri, et al.
Publicado: (2013)

Investigation the Existence of Corporate Income Tax Stickiness at the Micro Level
por: Mojtaba Golmohammadi Shuraki
Publicado: (2020)

Information Content and Prediction Power of Allocated or Accumulated Classifications of Tax Paid in Cash Flow Statement
Publicado: (2013)

Impacts of Conditional Conservatism on Labor Investment Efficiency
por: Sasan Mehrani (Ph.D), et al.
Publicado: (2019)

Effects of Cash Flow Volatility on Investment with Restricted Financing Sources
por: Seyyed Abbas Hashemi (Ph.D), et al.
Publicado: (2017)

Impact of Agency Costs on Investment-cash Flow Sensitivity
por: Mehdi Arabsalehi, et al.
Publicado: (2014)

Investigating the Impact of Information Voluntary Disclosure on the Relationship between Tax Aggressiveness and Information Asymmetry
por: Hosein Ameri, et al.
Publicado: (2021)

Impacts of Information and Communication Technology on Tax Collection
por: Fatemeh Salari Kiskani, et al.
Publicado: (2020)

Effects of Political Connections on Accounting Conservatism, Investment Efficiency and Cost of Financing
por: Seyyed Kazem Ebrahimi (Ph.D), et al.
Publicado: (2020)

Investigating the Relationship between Overconfidence Management and Investment Performance with Emphasis on the Mediating Role of Internal Financing
por: Gholamreza Soleymani Amiri, et al.
Publicado: (2020)

Investigate the audit fee stickiness and the impact of tax risk on it
por: Fateme Talkhabi, et al.
Publicado: (2017)

Investigating the Impact of Political Uncertainty on Cash Holdings
por: Mehran Matinfard (Ph.D), et al.
Publicado: (2020)

ncome Tax and VAT Issues Concerning Leases after IFRS 16 Convergence in Indonesia
por: Prianto Budi Saptono Mail, et al.
Publicado: (2021)

Investigating the Interactive Effect of Tax Risk and Social Responsibility on the Value of Companies Accepted in Tehran Stock Exchange
por: Jamal Barzegari Khanaghah (Ph.D), et al.
Publicado: (2020)

Effects of Exchange Rate and Inflation Uncertainty on Investment Opportunities of Companies listed in Tehran Stock Exchange
por: Elham Rahimi, et al.
Publicado: (2016)

Effects of Business Strategies on Investment Efficiency
por: Farrokh Barzide (Ph.D), et al.
Publicado: (2019)

Investigating the Factors Affecting the Bias of Tax Auditors in Professional Judgments
por: Mohsen Ebrahimi, et al.
Publicado: (2021)

Investigating the Effects of Audit Committee Quality on Cash Holdings Level
por: Zohreh Hajiha, et al.
Publicado: (2017)

Analysis of the Correlation between Operating Cash Flows and Dividend Changes in Tehran Stock Exchange (TSE)
por: Mohammad Hossein Setayesh, et al.
Publicado: (2011)

Assessment of Abnormal Changes in Cash Effect on Earnings Persistence and Efficiency of Tehran Stock Exchange in Distinguishing Earnings Components Persistence Characteristics
Publicado: (2013)

Political Connection, Corporate Governance and Tax Aggressiveness
por: Mohammad Kashanipour (Ph.D), et al.
Publicado: (2020)

The Relationship between Some Corporate Governance Mechanisms and Investment Efficiency in Life Cycle Stages
por: Younes Badavar Nahandi, et al.
Publicado: (2014)

Investigation of the Impact of Cash Holding and Working Capital Management on Excess Return of
Publicado: (2013)