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...

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Autores principales:	Shima Kamali Monfared, Saied Ali Ahmadi (Ph.D)
Formato:	article
Lenguaje:	FA
Publicado:	Shahid Bahonar University of Kerman 2017
Materias:	managerial ability tax avoidance company's market value data envelopment analysis (dea) Accounting. Bookkeeping HF5601-5689
Acceso en línea:	https://doaj.org/article/90a0695352024a17b268bdef452fb1a6
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spelling	oai:doaj.org-article:90a0695352024a17b268bdef452fb1a62021-11-04T19:52:37ZEffects of Managerial Ability on Tax Avoidance and Market Value, Using Data Envelopment Analysis Method2008-89142476-292X10.22103/jak.2017.1650https://doaj.org/article/90a0695352024a17b268bdef452fb1a62017-05-01T00:00:00Zhttps://jak.uk.ac.ir/article_1650_0709cece5c13f0adbd5feb9a73802ac2.pdfhttps://doaj.org/toc/2008-8914https://doaj.org/toc/2476-292XThe 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 as the indicator in the traditional approach, and by data envelopment analysis (DEA) method, introduced by Demirjian et al. (2012), as the new approach. The sample consists of 81 companies in the TSE, in the period 2006-2014. To test the Hypotheses, multiple regression method was used. The results indicated that managerial ability has significantly negative effect on tax avoidance that is consistent with the agency theory. The other findings showed that tax avoidance and its interaction with managerial ability lacks significant effect on companies’ market value, and hence, cannot affect the investors’ behavior in the capital market.Shima Kamali MonfaredSaied Ali Ahmadi (Ph.D)Shahid Bahonar University of Kermanarticlemanagerial abilitytax avoidancecompany's market valuedata envelopment analysis (dea)Accounting. BookkeepingHF5601-5689FAمجله دانش حسابداری, Vol 8, Iss 1, Pp 135-154 (2017)
institution	DOAJ
collection	DOAJ
language	FA
topic	managerial ability tax avoidance company's market value data envelopment analysis (dea) Accounting. Bookkeeping HF5601-5689
spellingShingle	managerial ability tax avoidance company's market value data envelopment analysis (dea) Accounting. Bookkeeping HF5601-5689 Shima Kamali Monfared Saied Ali Ahmadi (Ph.D) Effects of Managerial Ability on Tax Avoidance and Market Value, Using Data Envelopment Analysis Method
description	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 as the indicator in the traditional approach, and by data envelopment analysis (DEA) method, introduced by Demirjian et al. (2012), as the new approach. The sample consists of 81 companies in the TSE, in the period 2006-2014. To test the Hypotheses, multiple regression method was used. The results indicated that managerial ability has significantly negative effect on tax avoidance that is consistent with the agency theory. The other findings showed that tax avoidance and its interaction with managerial ability lacks significant effect on companies’ market value, and hence, cannot affect the investors’ behavior in the capital market.
format	article
author	Shima Kamali Monfared Saied Ali Ahmadi (Ph.D)
author_facet	Shima Kamali Monfared Saied Ali Ahmadi (Ph.D)
author_sort	Shima Kamali Monfared
title	Effects of Managerial Ability on Tax Avoidance and Market Value, Using Data Envelopment Analysis Method
title_short	Effects of Managerial Ability on Tax Avoidance and Market Value, Using Data Envelopment Analysis Method
title_full	Effects of Managerial Ability on Tax Avoidance and Market Value, Using Data Envelopment Analysis Method
title_fullStr	Effects of Managerial Ability on Tax Avoidance and Market Value, Using Data Envelopment Analysis Method
title_full_unstemmed	Effects of Managerial Ability on Tax Avoidance and Market Value, Using Data Envelopment Analysis Method
title_sort	effects of managerial ability on tax avoidance and market value, using data envelopment analysis method
publisher	Shahid Bahonar University of Kerman
publishDate	2017
url	https://doaj.org/article/90a0695352024a17b268bdef452fb1a6
work_keys_str_mv	AT shimakamalimonfared effectsofmanagerialabilityontaxavoidanceandmarketvalueusingdataenvelopmentanalysismethod AT saiedaliahmadiphd effectsofmanagerialabilityontaxavoidanceandmarketvalueusingdataenvelopmentanalysismethod
_version_	1718444606800003072

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

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