The Effect of Agency costs on tax gap in the Companies Listed in tehran stock exchange

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JAMEI REZA; raman hojjat

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Journal Paper

Paper Information

Journal: Journal of Empirical Research in Accounting Year:2018 | Volume:8 | Issue:1 (29) Page(s): 185-209

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Information Journal Paper

Title

The Effect of Agency costs on tax gap in the Companies Listed in tehran stock exchange

Author(s)

JAMEI REZA | raman hojjat | Issue Writer Certificate

Keywords

Agency CostsQ2

Tax GapQ1

Tax AvoidanceQ1

Tax EvasionQ1

Structural Equation ModelingQ1

Abstract

This research investigates the effect of Agency Costs on Tax Gap with Structural Equation Modeling approach. To do this, the information has been collected from audited financial statements of firms listed in Tehran stock exchange for a seven-year period from 2006 to 2014. In order to measure Agency Costs (latent variable) as the independent variable, observable variables have been used like: asset utilization ratio, discretionary expenses, company size, tobins q ratio and free cash flow ratio. Tax Gap as dependent variable is calculated using the different of determined tax and declared tax. Profitability and financial leverage ratio are the control variables. After ensuring that measurement patterns and structure of research are acceptable, the results show that Agency Costs have a negative effect on Tax Gap, although its intensity is not statistically significant. Also, there is no significant relationship between the control variables (profitability and financial leverage) and the Tax Gap.

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APA: Copy

JAMEI, REZA, & raman, hojjat. (2018). The Effect of Agency costs on tax gap in the Companies Listed in tehran stock exchange. JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING, 8(1 (29) ), 185-209. SID. https://sid.ir/paper/241097/en

Vancouver: Copy

JAMEI REZA, raman hojjat. The Effect of Agency costs on tax gap in the Companies Listed in tehran stock exchange. JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING[Internet]. 2018;8(1 (29) ):185-209. Available from: https://sid.ir/paper/241097/en

IEEE: Copy

REZA JAMEI, and hojjat raman, “The Effect of Agency costs on tax gap in the Companies Listed in tehran stock exchange,” JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING, vol. 8, no. 1 (29) , pp. 185–209, 2018, [Online]. Available: https://sid.ir/paper/241097/en

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