Effects of Managerial Ability on Tax Avoidance and Market Value, Using Data Envelopment Analysis Method

The aim of this study is to investigate the effects of managerial ability on tax avoidance in companies listed in the Tehran Stock Exchange (TSE). Tax avoidance was determined by the effective tax rate and the book difference of taxes. Managerial ability was measured by the rate of return on assets...

Description complète

Enregistré dans:
Détails bibliographiques
Auteurs principaux: Shima Kamali Monfared, Saied Ali Ahmadi (Ph.D)
Format: article
Langue:FA
Publié: Shahid Bahonar University of Kerman 2017
Sujets:
Accès en ligne:https://doaj.org/article/90a0695352024a17b268bdef452fb1a6
Tags: Ajouter un tag
Pas de tags, Soyez le premier à ajouter un tag!