Impacts of Managerial Ability on Tax Avoidance

Management by tax avoidance may follow appropriate reporting that presents the firm with more profit than reality, and to show a good delineation of firm proceeds. However, able managers are less involved in tax avoidance action because of its opportunity cost. The aim of this study is examining the...

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Bibliographic Details
Main Authors: Darioush Forougi, Hadi Amiri, Mohammad Zamani Bakhtiyarvand
Format: article
Language:FA
Published: Shahid Bahonar University of Kerman 2016
Subjects:
Online Access:https://doaj.org/article/8af419bb5a7b49cea7f7b97962f8b9a2
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