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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Autores principales:	Darioush Forougi, Hadi Amiri, Mohammad Zamani Bakhtiyarvand
Formato:	article
Lenguaje:	FA
Publicado:	Shahid Bahonar University of Kerman 2016
Materias:	managerial ability firm efficiency tax avoidance cash effective tax rate Accounting. Bookkeeping HF5601-5689
Acceso en línea:	https://doaj.org/article/8af419bb5a7b49cea7f7b97962f8b9a2
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spelling	oai:doaj.org-article:8af419bb5a7b49cea7f7b97962f8b9a22021-11-04T19:51:55ZImpacts of Managerial Ability on Tax Avoidance2008-89142476-292X10.22103/jak.2016.1535https://doaj.org/article/8af419bb5a7b49cea7f7b97962f8b9a22016-11-01T00:00:00Zhttps://jak.uk.ac.ir/article_1535_8987780525f138ac609901490a12c5dc.pdfhttps://doaj.org/toc/2008-8914https://doaj.org/toc/2476-292XManagement 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 effects of management ability on tax avoidance. A sample of 91 firms accepted in the Tehran Stock Exchange from 1384 to 1392 was selected. In this study management ability criterion was considered a part of firm efficiency which was not affected by inherent factors, and was calculated by data envelopment analysis method. Also, the average of cash payment in the next three years divided to the average of taxes in the same period was regarded as tax avoidance criterion. Finally, test of hypothesis was carried on by synthetic regression. The result showed that management ability has significant negative relationship with tax avoidance.Darioush ForougiHadi AmiriMohammad Zamani BakhtiyarvandShahid Bahonar University of Kermanarticlemanagerial abilityfirm efficiencytax avoidancecash effective tax rateAccounting. BookkeepingHF5601-5689FAمجله دانش حسابداری, Vol 7, Iss 26, Pp 131-150 (2016)
institution	DOAJ
collection	DOAJ
language	FA
topic	managerial ability firm efficiency tax avoidance cash effective tax rate Accounting. Bookkeeping HF5601-5689
spellingShingle	managerial ability firm efficiency tax avoidance cash effective tax rate Accounting. Bookkeeping HF5601-5689 Darioush Forougi Hadi Amiri Mohammad Zamani Bakhtiyarvand Impacts of Managerial Ability on Tax Avoidance
description	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 effects of management ability on tax avoidance. A sample of 91 firms accepted in the Tehran Stock Exchange from 1384 to 1392 was selected. In this study management ability criterion was considered a part of firm efficiency which was not affected by inherent factors, and was calculated by data envelopment analysis method. Also, the average of cash payment in the next three years divided to the average of taxes in the same period was regarded as tax avoidance criterion. Finally, test of hypothesis was carried on by synthetic regression. The result showed that management ability has significant negative relationship with tax avoidance.
format	article
author	Darioush Forougi Hadi Amiri Mohammad Zamani Bakhtiyarvand
author_facet	Darioush Forougi Hadi Amiri Mohammad Zamani Bakhtiyarvand
author_sort	Darioush Forougi
title	Impacts of Managerial Ability on Tax Avoidance
title_short	Impacts of Managerial Ability on Tax Avoidance
title_full	Impacts of Managerial Ability on Tax Avoidance
title_fullStr	Impacts of Managerial Ability on Tax Avoidance
title_full_unstemmed	Impacts of Managerial Ability on Tax Avoidance
title_sort	impacts of managerial ability on tax avoidance
publisher	Shahid Bahonar University of Kerman
publishDate	2016
url	https://doaj.org/article/8af419bb5a7b49cea7f7b97962f8b9a2
work_keys_str_mv	AT darioushforougi impactsofmanagerialabilityontaxavoidance AT hadiamiri impactsofmanagerialabilityontaxavoidance AT mohammadzamanibakhtiyarvand impactsofmanagerialabilityontaxavoidance
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Impacts of Managerial Ability on Tax Avoidance

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