TO INVESTIGATE THE INFLUENCE OF INDEPENDENT BOARD MEMBERS ON THE RELATIONSHIP BETWEEN TAX AVOIDANCE AND THE RISK OF FALLING STOCK PRICES

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.

AMINI PEYMAN; ALIZADEH ALI; RAJABI MAHNA

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

Journal Paper

Paper Information

Journal: JOURNAL OF SECURITIES EXCHANGE Year:2015 | Volume:8 | Issue:30 Page(s): 53-81

Download Full-Text

Persian Verion

View:

1,897

Download:

Cites:

Information Journal Paper

Title

TO INVESTIGATE THE INFLUENCE OF INDEPENDENT BOARD MEMBERS ON THE RELATIONSHIP BETWEEN TAX AVOIDANCE AND THE RISK OF FALLING STOCK PRICES

Author(s)

AMINI PEYMAN | ALIZADEH ALI | RAJABI MAHNA | Issue Writer Certificate

Keywords

EFFECTIVE TAX RATEQ1

TAX AVOIDANCEQ2

INDEPENDENCE OF THE BOARD MEMBERSQ2

RISK OF FALLING STOCK PRICESQ1

Abstract

The purpose of this study was to investigate the influence of independent board members on the relationship between TAX AVOIDANCE and the RISK OF FALLING STOCK PRICES of listed companies in Tehran Stock Exchange. To test the hypothesis,80 companies participated in a 6-year period (2007-2012). To test the hypothesis, a hybrid data model is used.The results show that there is no meaningful relationship between effective rate of tax in cash and long term tax in cash with the RISK OF FALLING STOCK PRICES, but there is a significant reverse relationship between the effective rate of commitment tax and long-term commitment tax with the RISK OF FALLING STOCK PRICES.

Cites

No record.

References

No record.

Cite

APA: Copy

AMINI, PEYMAN, ALIZADEH, ALI, & RAJABI, MAHNA. (2015). TO INVESTIGATE THE INFLUENCE OF INDEPENDENT BOARD MEMBERS ON THE RELATIONSHIP BETWEEN TAX AVOIDANCE AND THE RISK OF FALLING STOCK PRICES. JOURNAL OF SECURITIES EXCHANGE, 8(30), 53-81. SID. https://sid.ir/paper/187762/en

Vancouver: Copy

AMINI PEYMAN, ALIZADEH ALI, RAJABI MAHNA. TO INVESTIGATE THE INFLUENCE OF INDEPENDENT BOARD MEMBERS ON THE RELATIONSHIP BETWEEN TAX AVOIDANCE AND THE RISK OF FALLING STOCK PRICES. JOURNAL OF SECURITIES EXCHANGE[Internet]. 2015;8(30):53-81. Available from: https://sid.ir/paper/187762/en

IEEE: Copy

PEYMAN AMINI, ALI ALIZADEH, and MAHNA RAJABI, “TO INVESTIGATE THE INFLUENCE OF INDEPENDENT BOARD MEMBERS ON THE RELATIONSHIP BETWEEN TAX AVOIDANCE AND THE RISK OF FALLING STOCK PRICES,” JOURNAL OF SECURITIES EXCHANGE, vol. 8, no. 30, pp. 53–81, 2015, [Online]. Available: https://sid.ir/paper/187762/en

Related Journal Papers