IMPACTS OF MANAGERIAL ABILITY ON TAX AVOIDANCE

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.

FOROUGHI DARIUSH; AMIRI HADI; ZAMANI BAKHTIYARVAND MOHAMMAD

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

Journal Paper

Paper Information

Journal: JOURNAL OF ACCOUNTING KNOWLEDGE Year:2016 | Volume:7 | Issue:26 Page(s): 0-0

Download Full-Text

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

Persian Verion

View:

2,017

Download:

Cites:

Information Journal Paper

Title

IMPACTS OF MANAGERIAL ABILITY ON TAX AVOIDANCE

Author(s)

FOROUGHI DARIUSH | AMIRI HADI | ZAMANI BAKHTIYARVAND MOHAMMAD | Issue Writer Certificate

Keywords

MANAGERIAL ABILITYQ1

FIRM EFFICIENCYQ2

TAX AVOIDANCEQ1

CASH EFFECTIVE TAX RATEQ2

Abstract

Management by TAX AVOIDANCE may follow appropriate reporting that presents the firm with more profit than reality, and to show a good delineation of firm proceeds. However, able managers are less involved in TAX AVOIDANCE action because of its opportunity cost. The aim of this study is examining the effects of management ability on TAX AVOIDANCE. A sample of 91 firms accepted in the Tehran Stock Exchange from 1384 to 1392 was selected.In this study management ability criterion was considered a part of FIRM EFFICIENCY which was not affected by inherent factors, and was calculated by data envelopment analysis method. Also, the average of cash payment in the next three years divided to the average of taxes in the same period was regarded as TAX AVOIDANCE criterion. Finally, test of hypothesis was carried on by synthetic regression. The result showed that management ability has significant negative relationship with TAX AVOIDANCE.

Cites

No record.

References

No record.

Cite

APA: Copy

FOROUGHI, DARIUSH, AMIRI, HADI, & ZAMANI BAKHTIYARVAND, MOHAMMAD. (2016). IMPACTS OF MANAGERIAL ABILITY ON TAX AVOIDANCE. JOURNAL OF ACCOUNTING KNOWLEDGE, 7(26), 0-0. SID. https://sid.ir/paper/356656/en

Vancouver: Copy

FOROUGHI DARIUSH, AMIRI HADI, ZAMANI BAKHTIYARVAND MOHAMMAD. IMPACTS OF MANAGERIAL ABILITY ON TAX AVOIDANCE. JOURNAL OF ACCOUNTING KNOWLEDGE[Internet]. 2016;7(26):0-0. Available from: https://sid.ir/paper/356656/en

IEEE: Copy

DARIUSH FOROUGHI, HADI AMIRI, and MOHAMMAD ZAMANI BAKHTIYARVAND, “IMPACTS OF MANAGERIAL ABILITY ON TAX AVOIDANCE,” JOURNAL OF ACCOUNTING KNOWLEDGE, vol. 7, no. 26, pp. 0–0, 2016, [Online]. Available: https://sid.ir/paper/356656/en

Related Journal Papers