TAX AVOIDANCE, CORPORATE TRANSPARENCY, AND FIRM VALUE

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HAGHIGHAT HAMID; MOHAMMADI MOHAMMAD HASAN

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Journal Paper

Paper Information

Journal: QUANTITATIVE RESEARCHES IN MANAGEMENT Year:2013 | Volume:4 | Issue:1 Page(s): 209-228

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Information Journal Paper

Title

TAX AVOIDANCE, CORPORATE TRANSPARENCY, AND FIRM VALUE

Author(s)

HAGHIGHAT HAMID | MOHAMMADI MOHAMMAD HASAN | Issue Writer Certificate

Keywords

TAX AVOIDANCEQ1

CORPORATE TRANSPARENCYQ2

AGENCY PERSPECTIVEQ2

FIRM VALUEQ1

Abstract

TAX AVOIDANCE that reduces transfers from shareholders to the government is traditionally viewed as value enhancing to shareholders. The AGENCY PERSPECTIVE of TAX AVOIDANCE, however, suggests that opportunistic managers may exploit the obfuscatory nature of TAX AVOIDANCE to mask rent extraction. To shed light on these conflicting views, I use eight-year Disclosure Quality and yearly permanent book-tax difference to proxy for a firm’s level of TAX AVOIDANCE. How CORPORATE TRANSPARENCY relates to TAX AVOIDANCE. using a sample of firms with TAX AVOIDANCE data from 2004-2011, I find that transparent firms, which potentially have less severe agency problems, avoid more tax relative to their opaque. This result suggests that investors don’t place a value premium on TAX AVOIDANCE, This is consistent with the notion that CORPORATE TRANSPARENCY facilitates the monitoring of managerial actions and thus alleviates outside investors’ concern about the hidden agency costs associated with TAX AVOIDANCE.

Cites

INVESTIGATING IMPACT OF TAX AVOIDANCE ON EARNING IINFORMATIVENESS OF FIRMS ACCEPTED IN TEHRAN STOCK EXCHANGE

References

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APA: Copy

HAGHIGHAT, HAMID, & MOHAMMADI, MOHAMMAD HASAN. (2013). TAX AVOIDANCE, CORPORATE TRANSPARENCY, AND FIRM VALUE. QUANTITATIVE RESEARCHES IN MANAGEMENT, 4(1), 209-228. SID. https://sid.ir/paper/192038/en

Vancouver: Copy

HAGHIGHAT HAMID, MOHAMMADI MOHAMMAD HASAN. TAX AVOIDANCE, CORPORATE TRANSPARENCY, AND FIRM VALUE. QUANTITATIVE RESEARCHES IN MANAGEMENT[Internet]. 2013;4(1):209-228. Available from: https://sid.ir/paper/192038/en

IEEE: Copy

HAMID HAGHIGHAT, and MOHAMMAD HASAN MOHAMMADI, “TAX AVOIDANCE, CORPORATE TRANSPARENCY, AND FIRM VALUE,” QUANTITATIVE RESEARCHES IN MANAGEMENT, vol. 4, no. 1, pp. 209–228, 2013, [Online]. Available: https://sid.ir/paper/192038/en

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