Investigating the Mediating Role of Managerial Quality on the Relationship between Tax Avoidance and Stock Price Crash Risk of Firms Listed in Tehran Stock Exchange

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KHAJAVI SHOKROLLAH; REZAEI GHOLAMREZA; BAGHERI MORTEZA

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Paper Information

Journal: JOURNAL OF FINANCIAL MANAGEMENT STRATEGY Year:2018 | Volume:6 | Issue:2 (21) Page(s): 1-24

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Title

Investigating the Mediating Role of Managerial Quality on the Relationship between Tax Avoidance and Stock Price Crash Risk of Firms Listed in Tehran Stock Exchange

Author(s)

KHAJAVI SHOKROLLAH | REZAEI GHOLAMREZA | BAGHERI MORTEZA | Issue Writer Certificate

Keywords

NCSKEWQ1

DUVOLQ1

Tax avoidanceQ1

Managerial AbilityQ1

Abstract

The purpose of this research is to investigate the relationship between Tax avoidance and stock price crash risk for the companies listed in Tehran Stock Exchange (TSE). Besides, this research is to study the role of Managerial Ability on the relationship between Tax avoidance and stock price crash risk. As a result, it utilizes NCSKEW, EXTR_SIGMA, and DUVOL as proxies for stock price crash risk. The research population consists of total companies listed in TSE and statistical sample consisting 103 companies listed in TSE which have been studied during 2008 to 2015. The multivariate linear regression is used for testing hypotheses of the research. The results suggest that there is a positive relationship between Tax avoidance and stock price crash risk proxies. Also, the results showed that Managerial Ability has not a moderating role in the relationship between Tax avoidance and stock price crash risk.

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APA: Copy

KHAJAVI, SHOKROLLAH, REZAEI, GHOLAMREZA, & BAGHERI, MORTEZA. (2018). Investigating the Mediating Role of Managerial Quality on the Relationship between Tax Avoidance and Stock Price Crash Risk of Firms Listed in Tehran Stock Exchange. JOURNAL OF FINANCIAL MANAGEMENT STRATEGY, 6(2 (21) ), 1-24. SID. https://sid.ir/paper/261604/en

Vancouver: Copy

KHAJAVI SHOKROLLAH, REZAEI GHOLAMREZA, BAGHERI MORTEZA. Investigating the Mediating Role of Managerial Quality on the Relationship between Tax Avoidance and Stock Price Crash Risk of Firms Listed in Tehran Stock Exchange. JOURNAL OF FINANCIAL MANAGEMENT STRATEGY[Internet]. 2018;6(2 (21) ):1-24. Available from: https://sid.ir/paper/261604/en

IEEE: Copy

SHOKROLLAH KHAJAVI, GHOLAMREZA REZAEI, and MORTEZA BAGHERI, “Investigating the Mediating Role of Managerial Quality on the Relationship between Tax Avoidance and Stock Price Crash Risk of Firms Listed in Tehran Stock Exchange,” JOURNAL OF FINANCIAL MANAGEMENT STRATEGY, vol. 6, no. 2 (21) , pp. 1–24, 2018, [Online]. Available: https://sid.ir/paper/261604/en

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