CORPORATE GOVERNANCE AND TAX AVOIDANCE

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

MASHAYKHI BITA; SEYYEDI SEYYED JALAL

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

Journal Paper

Paper Information

Journal: JOURNAL OF ACCOUNTING KNOWLEDGE Year:2015 | Volume:6 | Issue:20 Page(s): 83-103

Download Full-Text

Persian Verion

View:

2,476

Download:

Cites:

Information Journal Paper

Title

CORPORATE GOVERNANCE AND TAX AVOIDANCE

Author(s)

MASHAYKHI BITA | SEYYEDI SEYYED JALAL | Issue Writer Certificate

Keywords

CORPORATE GOVERNANCEQ2

INSTITUTIONAL OWNERSHIPQ2

BOARD INDEPENDENCEQ2

BOARD SIZEQ2

TAX AVOIDANCEQ1

Abstract

Separating management jobs and ownership imposes agency problem among different groups of stakholders. CORPORATE GOVERNANCE in organizations is a mechanism for mitigating the problem. Also, in different organizations, tax computation and payment is viewed as an interesting subject. Investors demand for increasing earnings and firm’s value that make them to reduce the amount of taxes and may lead to less payment of taxs. Nevertheless, the public ask for companies’ recognition of fair amount of taxes and companies’ regular payments of taxes. In this environment, CORPORATE GOVERNANCE may create balance between the public’s and companies’ interests.This study investigates the relationships between some indexes of CORPORATE GOVERNANCE, such as INSTITUTIONAL OWNERSHIP, board independency and BOARD SIZE, and the issue of TAX AVOIDANCE. For this purpose, we studied 146 companies listed in the Tehran Stock Exchange, during 2001-2012. The results from 1227 firm-year data within an unbalanced panel data model showed no significant relationship between CORPORATE GOVERNANCE and TAX AVOIDANCE. Additionally, findings showed a negative significant relationship between control variables of profitability and firm’ size, and a positive significant relationship between tax auditing and TAX AVOIDANCE.

Cites

References

No record.

Cite

APA: Copy

MASHAYKHI, BITA, & SEYYEDI, SEYYED JALAL. (2015). CORPORATE GOVERNANCE AND TAX AVOIDANCE. JOURNAL OF ACCOUNTING KNOWLEDGE, 6(20), 83-103. SID. https://sid.ir/paper/163367/en

Vancouver: Copy

MASHAYKHI BITA, SEYYEDI SEYYED JALAL. CORPORATE GOVERNANCE AND TAX AVOIDANCE. JOURNAL OF ACCOUNTING KNOWLEDGE[Internet]. 2015;6(20):83-103. Available from: https://sid.ir/paper/163367/en

IEEE: Copy

BITA MASHAYKHI, and SEYYED JALAL SEYYEDI, “CORPORATE GOVERNANCE AND TAX AVOIDANCE,” JOURNAL OF ACCOUNTING KNOWLEDGE, vol. 6, no. 20, pp. 83–103, 2015, [Online]. Available: https://sid.ir/paper/163367/en

Related Journal Papers