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

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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