THE EFFECT OF CORPORATE GOVERNANCE MECHANISMS ON TAX AVOIDANCE IN TEHRAN STOCK EXCHANGE LISTED COMPANIES

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MAHMMODI MORTEZA; JABARZADEH SAEID

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Journal: QUANTITATIVE RESEARCHES IN MANAGEMENT Year:2015 | Volume:5 | Issue:4 Page(s): 69-86

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Title

THE EFFECT OF CORPORATE GOVERNANCE MECHANISMS ON TAX AVOIDANCE IN TEHRAN STOCK EXCHANGE LISTED COMPANIES

Author(s)

MAHMMODI MORTEZA | JABARZADEH SAEID | Issue Writer Certificate

Keywords

CORPORATE GOVERNANCE MECHANISMQ2

TAXQ2

TAX AVOIDANCEQ1

Abstract

Purpose of this research is examination of some corporate governance' s mechanism (board of director Independence, board of director size, board of director financial expertise, institutional investors and, CEO duality and government ownership) effects on TAX Avoidance in Tehran Stock Exchange listed companies. To achieving research purpose, 83 firm during 5year from 2007 to 2011 is studied and A Model used in which CORPORATE GOVERNANCE MECHANISM (board of director Independence, board of director size, board of director financial expertise, institutional investors and, CEO duality and government ownership) as a independent variable, TAX Avoidance as a dependent variable provided. Excel spread sheet for variable calculation and SPSS for Analyze and estimate models and hypothesis Test is used. Finding show that board of director Independence, board of director size, institutional investors and government ownership can have significant effect on TAX avoidance level in the Tehran stock exchange listed companies. Also, Overall findings show that with increase some CORPORATE GOVERNANCE MECHANISMs, the TAX avoidance level is decreased.

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APA: Copy

MAHMMODI, MORTEZA, & JABARZADEH, SAEID. (2015). THE EFFECT OF CORPORATE GOVERNANCE MECHANISMS ON TAX AVOIDANCE IN TEHRAN STOCK EXCHANGE LISTED COMPANIES. QUANTITATIVE RESEARCHES IN MANAGEMENT, 5(4), 69-86. SID. https://sid.ir/paper/191925/en

Vancouver: Copy

MAHMMODI MORTEZA, JABARZADEH SAEID. THE EFFECT OF CORPORATE GOVERNANCE MECHANISMS ON TAX AVOIDANCE IN TEHRAN STOCK EXCHANGE LISTED COMPANIES. QUANTITATIVE RESEARCHES IN MANAGEMENT[Internet]. 2015;5(4):69-86. Available from: https://sid.ir/paper/191925/en

IEEE: Copy

MORTEZA MAHMMODI, and SAEID JABARZADEH, “THE EFFECT OF CORPORATE GOVERNANCE MECHANISMS ON TAX AVOIDANCE IN TEHRAN STOCK EXCHANGE LISTED COMPANIES,” QUANTITATIVE RESEARCHES IN MANAGEMENT, vol. 5, no. 4, pp. 69–86, 2015, [Online]. Available: https://sid.ir/paper/191925/en

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