THE IMPACT OF TAX AVOIDANCE ON THE RELATIONSHIP BETWEEN PRODUCT MARKET POWER WITH RETURNS AND STOCK PRICE INFORMATIVE

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KORDESTANI G.R.; JAHANGIRI LIVARI B.

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

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Journal: Financial Accounting Research Year:2016 | Volume:8 | Issue:1 (27) Page(s): 19-37

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Title

THE IMPACT OF TAX AVOIDANCE ON THE RELATIONSHIP BETWEEN PRODUCT MARKET POWER WITH RETURNS AND STOCK PRICE INFORMATIVE

Author(s)

KORDESTANI G.R. | JAHANGIRI LIVARI B. | Issue Writer Certificate

Keywords

PRODUCT MARKET POWERQ2

TAX AVOIDANCEQ2

STOCK RETURNSQ2

STOCK PRICE INFORMATIVEQ2

Abstract

Increase unexpected fluctuation in cash flows is related to the conditions of growing competition for companies that have little market power. While companies with more market power have a higher ability to transfer cash flow negative shocks to consumers and access to smoother cash flows and therefore attract risk-averse investors. Lower risk of firms with market power; encourage them to engage in TAX AVOIDANCE that can effect on the returns and STOCK PRICE INFORMATIVE. So in this study, impact of PRODUCT MARKET POWER on returns and STOCK PRICE INFORMATIVE and impact of TAX AVOIDANCE on that were reviewed by regression analysis based on panel data of 86 companies listed on the Tehran Stock Exchange during the years 1383 to 1393. The results showed that PRODUCT MARKET POWER reduces the returns and increases the STOCK PRICE INFORMATIVE. Also, different criteria of TAX AVOIDANCE do not have a significant effect on the intensity effect of PRODUCT MARKET POWER on STOCK PRICE INFORMATIVE, but in term of long term book rate, the impact of PRODUCT MARKET POWER on STOCK RETURNS become more negative.

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APA: Copy

KORDESTANI, G.R., & JAHANGIRI LIVARI, B.. (2016). THE IMPACT OF TAX AVOIDANCE ON THE RELATIONSHIP BETWEEN PRODUCT MARKET POWER WITH RETURNS AND STOCK PRICE INFORMATIVE. JOURNAL OF FINANCIAL ACCOUNTING RESEARCH, 8(1 (27) ), 19-37. SID. https://sid.ir/paper/155080/en

Vancouver: Copy

KORDESTANI G.R., JAHANGIRI LIVARI B.. THE IMPACT OF TAX AVOIDANCE ON THE RELATIONSHIP BETWEEN PRODUCT MARKET POWER WITH RETURNS AND STOCK PRICE INFORMATIVE. JOURNAL OF FINANCIAL ACCOUNTING RESEARCH[Internet]. 2016;8(1 (27) ):19-37. Available from: https://sid.ir/paper/155080/en

IEEE: Copy

G.R. KORDESTANI, and B. JAHANGIRI LIVARI, “THE IMPACT OF TAX AVOIDANCE ON THE RELATIONSHIP BETWEEN PRODUCT MARKET POWER WITH RETURNS AND STOCK PRICE INFORMATIVE,” JOURNAL OF FINANCIAL ACCOUNTING RESEARCH, vol. 8, no. 1 (27) , pp. 19–37, 2016, [Online]. Available: https://sid.ir/paper/155080/en

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