Effects of Tax Risks on Cash Holdings of Companies Listed in Tehran Stock Exchange

This study examines causes of cash holdings of the companies listed in Tehran Stock Exchange, regarding the perspective of tax risks. The relationship between tax risks and cash holdings of the companies can be explained by precautionary motive for cash holdings.The precautionary motive for cash hol...

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Autores principales:	Kamran Pakizeh, Mohammadreze Heidari, Mehdi Bashiri Joibari
Formato:	article
Lenguaje:	FA
Publicado:	Shahid Bahonar University of Kerman 2015
Materias:	tax aggressive procedure precautionary motive for cash holdings standard deviation of effective tax rate Accounting. Bookkeeping HF5601-5689
Acceso en línea:	https://doaj.org/article/34d6ba46aa2d46bab358380a9ef936fa
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spelling	oai:doaj.org-article:34d6ba46aa2d46bab358380a9ef936fa2021-11-04T19:48:49ZEffects of Tax Risks on Cash Holdings of Companies Listed in Tehran Stock Exchange2008-89142476-292X10.22103/jak.2015.1409https://doaj.org/article/34d6ba46aa2d46bab358380a9ef936fa2015-11-01T00:00:00Zhttps://jak.uk.ac.ir/article_1409_33e1332bc49dd35f95b90b9024d364a9.pdfhttps://doaj.org/toc/2008-8914https://doaj.org/toc/2476-292XThis study examines causes of cash holdings of the companies listed in Tehran Stock Exchange, regarding the perspective of tax risks. The relationship between tax risks and cash holdings of the companies can be explained by precautionary motive for cash holdings.The precautionary motive for cash holdings requires that companies that accept higher tax risks have more willingness to hold excess cash. In this study, the sample takes 101 companies listed in the Tehran Stock Exchange in the period 1384 to1391. The results were obtained from a panel data study that was analyzed with in a generalized least squares regression model with fixed effect. The results from 808 observation showed that tax risks have positive and significant effects on the amount of cash holdings of the companies.Kamran PakizehMohammadreze HeidariMehdi Bashiri JoibariShahid Bahonar University of Kermanarticletax aggressive procedureprecautionary motive for cash holdingsstandard deviation of effective tax rateAccounting. BookkeepingHF5601-5689FAمجله دانش حسابداری, Vol 6, Iss 22, Pp 57-80 (2015)
institution	DOAJ
collection	DOAJ
language	FA
topic	tax aggressive procedure precautionary motive for cash holdings standard deviation of effective tax rate Accounting. Bookkeeping HF5601-5689
spellingShingle	tax aggressive procedure precautionary motive for cash holdings standard deviation of effective tax rate Accounting. Bookkeeping HF5601-5689 Kamran Pakizeh Mohammadreze Heidari Mehdi Bashiri Joibari Effects of Tax Risks on Cash Holdings of Companies Listed in Tehran Stock Exchange
description	This study examines causes of cash holdings of the companies listed in Tehran Stock Exchange, regarding the perspective of tax risks. The relationship between tax risks and cash holdings of the companies can be explained by precautionary motive for cash holdings.The precautionary motive for cash holdings requires that companies that accept higher tax risks have more willingness to hold excess cash. In this study, the sample takes 101 companies listed in the Tehran Stock Exchange in the period 1384 to1391. The results were obtained from a panel data study that was analyzed with in a generalized least squares regression model with fixed effect. The results from 808 observation showed that tax risks have positive and significant effects on the amount of cash holdings of the companies.
format	article
author	Kamran Pakizeh Mohammadreze Heidari Mehdi Bashiri Joibari
author_facet	Kamran Pakizeh Mohammadreze Heidari Mehdi Bashiri Joibari
author_sort	Kamran Pakizeh
title	Effects of Tax Risks on Cash Holdings of Companies Listed in Tehran Stock Exchange
title_short	Effects of Tax Risks on Cash Holdings of Companies Listed in Tehran Stock Exchange
title_full	Effects of Tax Risks on Cash Holdings of Companies Listed in Tehran Stock Exchange
title_fullStr	Effects of Tax Risks on Cash Holdings of Companies Listed in Tehran Stock Exchange
title_full_unstemmed	Effects of Tax Risks on Cash Holdings of Companies Listed in Tehran Stock Exchange
title_sort	effects of tax risks on cash holdings of companies listed in tehran stock exchange
publisher	Shahid Bahonar University of Kerman
publishDate	2015
url	https://doaj.org/article/34d6ba46aa2d46bab358380a9ef936fa
work_keys_str_mv	AT kamranpakizeh effectsoftaxrisksoncashholdingsofcompanieslistedintehranstockexchange AT mohammadrezeheidari effectsoftaxrisksoncashholdingsofcompanieslistedintehranstockexchange AT mehdibashirijoibari effectsoftaxrisksoncashholdingsofcompanieslistedintehranstockexchange
_version_	1718444583107428352

Effects of Tax Risks on Cash Holdings of Companies Listed in Tehran Stock Exchange

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