Investigating the Relation between Corporate social Responsibility and Board of Directors Compensation on Tax reporting aggressiveness

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Molaiy Ealzoleh Ali; Noroulehzadeh Norooz; Jafari Seyyedeh Mahboubeh; DARABI ROYA

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Journal: Financial Economics Year:2020 | Volume:14 | Issue:52 Page(s): 101-127

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Title

Investigating the Relation between Corporate social Responsibility and Board of Directors Compensation on Tax reporting aggressiveness

Author(s)

Molaiy Ealzoleh Ali | Noroulehzadeh Norooz | Jafari Seyyedeh Mahboubeh | DARABI ROYA | Issue Writer Certificate

Keywords

Corporate social responsibilityQ1

Board of Directors CompensationQ1

Tax reporting aggressivenessQ1

Abstract

Tax has as one of the most important income sources for governments has been received from a long time ago. on the other hand Companies can reduce their taxes or delay paying them through tax aggressive reporting. Various factors, including Corporate social responsibility and Board of Directors Compensation, affect the Tax reporting aggressiveness. In this research, meantime examine the effect of Corporate social responsibility and managers' rewards for tax aggressive reporting as well as moderating effect of Corporate social responsibility on the relationship between managers' rewards and tax aggressive reporting. To achieve the study objectives, 98 firms listed in the Tehran Stock Exchange were selected and studied for the period of 2009 to 2017. In order to measure the Corporate social responsibility, adjusted KLD's model is used; to measure Board of Directors Compensation, the natural logarithm of rewards managers is used; to measure the Tax reporting aggressiveness, two models of effective tax rate and the difference between declaration and diagnosis tax is used. In this research, correlation and multivariate regression methods with combined data model and Estimated generalized least squares (EGLS) method are used. The results show that Corporate social responsibility has a negative and significant relationship with tax aggressive reporting, but the managers’ rewards has a positive and significant relationship with it. In addition, the findings show, Corporate social responsibility undermines the direct relationship between managers' rewards and tax aggressive reporting. Furthermore, the model of effective tax rate has the potential to explain more than the book-tax difference model concerning Corporate social responsibility and managers’ rewards.

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APA: Copy

Molaiy Ealzoleh, Ali, Noroulehzadeh, Norooz, Jafari, Seyyedeh Mahboubeh, & DARABI, ROYA. (2020). Investigating the Relation between Corporate social Responsibility and Board of Directors Compensation on Tax reporting aggressiveness. JOURNAL OF FINANCIAL ECONOMICS (FINANCIAL ECONOMICS AND DEVELOPMENT), 14(52 ), 101-127. SID. https://sid.ir/paper/374287/en

Vancouver: Copy

Molaiy Ealzoleh Ali, Noroulehzadeh Norooz, Jafari Seyyedeh Mahboubeh, DARABI ROYA. Investigating the Relation between Corporate social Responsibility and Board of Directors Compensation on Tax reporting aggressiveness. JOURNAL OF FINANCIAL ECONOMICS (FINANCIAL ECONOMICS AND DEVELOPMENT)[Internet]. 2020;14(52 ):101-127. Available from: https://sid.ir/paper/374287/en

IEEE: Copy

Ali Molaiy Ealzoleh, Norooz Noroulehzadeh, Seyyedeh Mahboubeh Jafari, and ROYA DARABI, “Investigating the Relation between Corporate social Responsibility and Board of Directors Compensation on Tax reporting aggressiveness,” JOURNAL OF FINANCIAL ECONOMICS (FINANCIAL ECONOMICS AND DEVELOPMENT), vol. 14, no. 52 , pp. 101–127, 2020, [Online]. Available: https://sid.ir/paper/374287/en

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