THE EFFECT OF INFORMATION TRANSPARENCY ON THE RELATIONSHIP BETWEEN TAX AVOIDANCE AND FIRM VALUE

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ABEDI NILOOFAR; SAFARI GERAYLI MEHDI

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

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Journal: MANAGEMENT ACCOUNTING Year:2017 | Volume:9 | Issue:31 Page(s): 65-80

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Title

THE EFFECT OF INFORMATION TRANSPARENCY ON THE RELATIONSHIP BETWEEN TAX AVOIDANCE AND FIRM VALUE

Author(s)

ABEDI NILOOFAR | SAFARI GERAYLI MEHDI | Issue Writer Certificate

Keywords

TAX AVOIDANCEQ1

FIRM VALUEQ2

INFORMATION TRANSPARENCYQ2

Abstract

The present study is concerned with exploring the relationship between TAX AVOIDANCE and FIRM VALUE and investigating the moderating effect of INFORMATION TRANSPARENCY on this relationship. Therefore, Bookkeeping Tax Difference (BTD) and Tobin's Q ratio are used to measure the TAX AVOIDANCE. The research hypotheses are designed based on the data collected form a sample of 94 companies listed in Tehran Stock Exchange for the period 2011-2014 and then tested using multiple regression model on panel data. The results indicate that TAX AVOIDANCE can cause a reduction in FIRM VALUE. Moreover, the findings suggest that INFORMATION TRANSPARENCY moderates the negative effect of TAX AVOIDANCE on FIRM VALUE. The results of this study not only fill the void of research in this area, but also assist investors, tax authorities and other stakeholders to decide on accounting information.

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APA: Copy

ABEDI, NILOOFAR, & SAFARI GERAYLI, MEHDI. (2017). THE EFFECT OF INFORMATION TRANSPARENCY ON THE RELATIONSHIP BETWEEN TAX AVOIDANCE AND FIRM VALUE. MANAGEMENT ACCOUNTING, 9(31), 65-80. SID. https://sid.ir/paper/198953/en

Vancouver: Copy

ABEDI NILOOFAR, SAFARI GERAYLI MEHDI. THE EFFECT OF INFORMATION TRANSPARENCY ON THE RELATIONSHIP BETWEEN TAX AVOIDANCE AND FIRM VALUE. MANAGEMENT ACCOUNTING[Internet]. 2017;9(31):65-80. Available from: https://sid.ir/paper/198953/en

IEEE: Copy

NILOOFAR ABEDI, and MEHDI SAFARI GERAYLI, “THE EFFECT OF INFORMATION TRANSPARENCY ON THE RELATIONSHIP BETWEEN TAX AVOIDANCE AND FIRM VALUE,” MANAGEMENT ACCOUNTING, vol. 9, no. 31, pp. 65–80, 2017, [Online]. Available: https://sid.ir/paper/198953/en

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