Examination of the Effects of the Managerial Ability on Tax Avoidance

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HASANI ALGHAR MASOUD; SHERI ANAGHIZ SABER

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Journal: JOURNAL OF ACCOUNTING KNOWLEDGE Year:2017 | Volume:8 | Issue:1 (28) Page(s): 107-134

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Title

Examination of the Effects of the Managerial Ability on Tax Avoidance

Author(s)

HASANI ALGHAR MASOUD | SHERI ANAGHIZ SABER | Issue Writer Certificate

Keywords

Managerial AbilityQ1

Tax AvoidanceQ1

Difference between Accounting Earnings with Taxable EarningsQ1

Effective Rate of Cash TaxQ1

Transfer PricingQ1

Abstract

Tax Avoidance appears when there are legal gaps in tax laws, easing to reduce taxes, and occurs by transferring income to low tax regions or by Transfer Pricing. In the most of previous researches, the emphases were on certain features of companies, representing factors affecting Tax Avoidance, and in some recent studies, the personality features of corporate managers were regarded as significant determinants of Tax Avoidance. In the latter, Managerial Ability was shown as determinant of Tax Avoidance. This study aims at re-examination of the effects of Managerial Ability on Tax Avoidance, using a sample of 106 companies listed in the Tehran Stock Exchange, TSE, in the years 2007-2015. The measures indicating Tax Avoidance for firms in the TSE, were the Effective Rate of Cash Tax and the difference between accounting earnings and taxable earnings. To proceed with the research objectives, two hypotheses were taken on and tested, using multivariate linear regression method. The findings showed that Managerial Ability has significant positive effect on Tax Avoidance in the TSE. Also, the findings showed that the size of the company and financial leverage have significant indirect effects on Tax Avoidance.

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APA: Copy

HASANI ALGHAR, MASOUD, & SHERI ANAGHIZ, SABER. (2017). Examination of the Effects of the Managerial Ability on Tax Avoidance. JOURNAL OF ACCOUNTING KNOWLEDGE, 8(1 (28) ), 107-134. SID. https://sid.ir/paper/163307/en

Vancouver: Copy

HASANI ALGHAR MASOUD, SHERI ANAGHIZ SABER. Examination of the Effects of the Managerial Ability on Tax Avoidance. JOURNAL OF ACCOUNTING KNOWLEDGE[Internet]. 2017;8(1 (28) ):107-134. Available from: https://sid.ir/paper/163307/en

IEEE: Copy

MASOUD HASANI ALGHAR, and SABER SHERI ANAGHIZ, “Examination of the Effects of the Managerial Ability on Tax Avoidance,” JOURNAL OF ACCOUNTING KNOWLEDGE, vol. 8, no. 1 (28) , pp. 107–134, 2017, [Online]. Available: https://sid.ir/paper/163307/en

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