| Autor: |
Mehdi Faraji, Peyman Nagheli Darabad |
| Jazyk: |
angličtina |
| Rok vydání: |
2021 |
| Předmět: |
|
| Zdroj: |
New Applied Studies in Management, Economics & Accounting, Vol 4, Iss 3, Pp 57-78 (2021) |
| Druh dokumentu: |
article |
| ISSN: |
2783-3119 |
| DOI: |
10.22034/nasmea.2021.176222 |
| Popis: |
Reducing pre-tax profits or tax evasion is an important tax issue. Taxes are based on corporate profits, and corporate governance principles act as a balance between the agency’s theory and stakeholders. The purpose of this study is to investigate the effect of stock dividends policies and the role of non-executive managers on tax avoidance in companies listed in Tehran Stock Exchange. For this purpose, 108 companies have been surveyed between 2014 and 2020. The result of studying 756 year-observation in the form of compositional data and unbalanced panel using the generalized least squares method, indicates a negative and significant relationship between profit dividing policy and tax avoidance. The results also show that there is a positive and significant relationship between non-executive board members and tax avoidance and among the control variables, company size, return on assets, financial leverage, intangible assets, investment intensity in fixed asset, total accruals and R&D costs have a significant relationship with tax avoidance. |
| Databáze: |
Directory of Open Access Journals |
| Externí odkaz: |
|
