THE ROLE OF MANAGERIAL ABILITY IN CORPORATE TAX AVOIDANCE: EVIDENCE FROM TEHRAN STOCK EXCHANGE

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

AGHAEI MOHAMMAD ALI; HASSANI HASSAN; Bagheri Hassan

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

Journal Paper

Paper Information

Journal: JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL Year:2018 | Volume:15 | Issue:57 Page(s): 24-47

Download Full-Text

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

Persian Verion

View:

1,265

Download:

Cites:

Information Journal Paper

Title

THE ROLE OF MANAGERIAL ABILITY IN CORPORATE TAX AVOIDANCE: EVIDENCE FROM TEHRAN STOCK EXCHANGE

Author(s)

AGHAEI MOHAMMAD ALI | HASSANI HASSAN | Bagheri Hassan | Issue Writer Certificate

Keywords

MANAGERIAL ABILITYQ1

TAX AVOIDANCEQ1

EFFECTIVE TAX RATEQ2

DATA ENVELOPMENT ANALYSIS (DEA)Q2

Abstract

In this study, the effect of MANAGERIAL ABILITY have been studied on TAX AVOIDANCE in the companies listed in Tehran Stock Exchange. The Indicators used to measure avoid paying tax are the book EFFECTIVE TAX RATE, the cash EFFECTIVE TAX RATE and long-run cash EFFECTIVE TAX RATE. The sample includes 122 companies listed in Tehran Stock Exchange for 87 to 93. The results showed that there is positive significant relationship between MANAGERIAL ABILITY and the three proxies used to avoid paying taxes. This means that higher ability managers engaging in more TAX AVOIDANCE activities that reduce their firms’ cash tax payments. On the other hand, the results indicate that firms have good performance, managers with a high level of ability engaging in less TAX AVOIDANCE activities. In general, the results show that in addition to the features of the firm, MANAGERIAL ABILITY influences the TAX AVOIDANCE behavior of the firm.

Cites

No record.

References

No record.

Cite

APA: Copy

AGHAEI, MOHAMMAD ALI, HASSANI, HASSAN, & Bagheri, Hassan. (2018). THE ROLE OF MANAGERIAL ABILITY IN CORPORATE TAX AVOIDANCE: EVIDENCE FROM TEHRAN STOCK EXCHANGE. JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL, 14(57 ), 24-47. SID. https://sid.ir/paper/242242/en

Vancouver: Copy

AGHAEI MOHAMMAD ALI, HASSANI HASSAN, Bagheri Hassan. THE ROLE OF MANAGERIAL ABILITY IN CORPORATE TAX AVOIDANCE: EVIDENCE FROM TEHRAN STOCK EXCHANGE. JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL[Internet]. 2018;14(57 ):24-47. Available from: https://sid.ir/paper/242242/en

IEEE: Copy

MOHAMMAD ALI AGHAEI, HASSAN HASSANI, and Hassan Bagheri, “THE ROLE OF MANAGERIAL ABILITY IN CORPORATE TAX AVOIDANCE: EVIDENCE FROM TEHRAN STOCK EXCHANGE,” JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL, vol. 14, no. 57 , pp. 24–47, 2018, [Online]. Available: https://sid.ir/paper/242242/en

Related Journal Papers