BOARD OF DIRECTORS’ CHARACTERISTICS AND TAX AGGRESSIVENESS

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BAHRI SALES JAMAL; BAHNAMON YAGOB; MADADIZADEH IBRAHIM

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Paper Information

Journal: MANAGEMENT ACCOUNTING Year:2014 | Volume:7 | Issue:22 Page(s): 53-67

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Information Journal Paper

Title

BOARD OF DIRECTORS’ CHARACTERISTICS AND TAX AGGRESSIVENESS

Author(s)

BAHRI SALES JAMAL | BAHNAMON YAGOB | MADADIZADEH IBRAHIM | Issue Writer Certificate

Keywords

CHARACTERISTICS OF BOARD OF DIRECTORSQ2

EFFECTIVE TAX RATEQ2

TAX AGGRESSIVENESSQ2

Abstract

The purpose of this study is to investigate the relationship between board characteristics (board size, board independence, board meetings, board expertise) and TAX AGGRESSIVENESS in firms listed in Tehran Stock Exchange (TSE) during the period between 2003 to 2011. The population of study includes firms listed in Tehran Stock Exchange and 71 firms are selected as research sample. In this study, linear regression model is used to test the hypothesis. The results indicate that, there is significant relationship between some board of directors’ characteristics and TAX AGGRESSIVENESS and there is no significant relationship between others. Therefore, the board characteristics (board independence and board expertise) have a significant relationship with TAX AGGRESSIVENESS and there is no significant relationship between board characteristics (board size and board meetings) and TAX AGGRESSIVENESS.

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APA: Copy

BAHRI SALES, JAMAL, BAHNAMON, YAGOB, & MADADIZADEH, IBRAHIM. (2014). BOARD OF DIRECTORS’ CHARACTERISTICS AND TAX AGGRESSIVENESS. MANAGEMENT ACCOUNTING, 7(22), 53-67. SID. https://sid.ir/paper/198778/en

Vancouver: Copy

BAHRI SALES JAMAL, BAHNAMON YAGOB, MADADIZADEH IBRAHIM. BOARD OF DIRECTORS’ CHARACTERISTICS AND TAX AGGRESSIVENESS. MANAGEMENT ACCOUNTING[Internet]. 2014;7(22):53-67. Available from: https://sid.ir/paper/198778/en

IEEE: Copy

JAMAL BAHRI SALES, YAGOB BAHNAMON, and IBRAHIM MADADIZADEH, “BOARD OF DIRECTORS’ CHARACTERISTICS AND TAX AGGRESSIVENESS,” MANAGEMENT ACCOUNTING, vol. 7, no. 22, pp. 53–67, 2014, [Online]. Available: https://sid.ir/paper/198778/en

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