The Impact of Avoiding Tax on Accounting and Economic Firm Performance Criteria: Evidence from Tehran Stock Exchange

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NOBAKHT YOUNES; NOBAKHT MARYAM

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Journal Paper

Paper Information

Journal: ACCOUNTING AND SOCIAL INTERESTS Year:2020 | Volume:11 | Issue:2 Page(s): 21-42

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Information Journal Paper

Title

The Impact of Avoiding Tax on Accounting and Economic Firm Performance Criteria: Evidence from Tehran Stock Exchange

Author(s)

NOBAKHT YOUNES | NOBAKHT MARYAM | Issue Writer Certificate

Keywords

Economic value added

Firm performance

Free cash flow

Market value added

Tax avoidance

Abstract

Tax avoidance is one of the most important managers’,decision which can have a positive or adverse effect on a company's performance by preventing the transfer of the firm's resources to the government. The purpose of this study is to investigate the effect of Tax avoidance on accounting and economic performance criteria of listed companies in Tehran Stock Exchange with a sample size of 180 companies for the years 2009-2018. To test the hypotheses, multivariate linear regression got used, and to measure the performance of the firm, one accounting criterion Free cash flow, and two economic criteria of economic value-added and market value-added have been used. The effective operating cash flow tax rates have also been used to measure avoiding tax. The research findings showed that there is a negative and significant relationship between Tax avoidance with accounting and economic performance criteria of the firm, which means that with increasing Tax avoidance, the company's performance has been decreased. Therefore, it can be concluded that choosing a Tax avoidance strategy as a way to prevent the outflow of resources, has an unfavorable impact on company performance, which can be due to the undesirable use of the resulting resources.

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APA: Copy

NOBAKHT, YOUNES, & NOBAKHT, MARYAM. (2020). The Impact of Avoiding Tax on Accounting and Economic Firm Performance Criteria: Evidence from Tehran Stock Exchange. ACCOUNTING AND SOCIAL INTERESTS, 11(2 ), 21-42. SID. https://sid.ir/paper/1046813/en

Vancouver: Copy

NOBAKHT YOUNES, NOBAKHT MARYAM. The Impact of Avoiding Tax on Accounting and Economic Firm Performance Criteria: Evidence from Tehran Stock Exchange. ACCOUNTING AND SOCIAL INTERESTS[Internet]. 2020;11(2 ):21-42. Available from: https://sid.ir/paper/1046813/en

IEEE: Copy

YOUNES NOBAKHT, and MARYAM NOBAKHT, “The Impact of Avoiding Tax on Accounting and Economic Firm Performance Criteria: Evidence from Tehran Stock Exchange,” ACCOUNTING AND SOCIAL INTERESTS, vol. 11, no. 2 , pp. 21–42, 2020, [Online]. Available: https://sid.ir/paper/1046813/en

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