Investigating the Effect of Managerial Ability on Tax Avoidance and Investment Efficiency Relationship

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KHODAMIPOUR AHMAD; RAHIMI ALIREZA; Forughi Aref

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Paper Information

Journal: JOURNAL OF FINANCIAL MANAGEMENT STRATEGY Year:2021 | Volume:8 | Issue:31 Page(s): 111-134

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Title

Investigating the Effect of Managerial Ability on Tax Avoidance and Investment Efficiency Relationship

Author(s)

KHODAMIPOUR AHMAD | RAHIMI ALIREZA | Forughi Aref | Issue Writer Certificate

Keywords

Managerial Ability Tax Avoidance Investment EfficiencyQ1

Abstract

Higher managerial ability and authority could lead to both higher efficiency for the firm and/or opportunistic behavior by manager. We are supposed to investigate the effect the managerial ability might have on tax avoidance and investment efficiency relationship. To do so we applied Demerjian et al (2012) and Richardson (2006) models to respectively proxy for manageria ability and investment efficiency. Tax avoidance is measured using cash effective tax rate (CETR). We sampled out 152 firms listed with Tehran Stock Exchange from 2009 to 2018. Contrary to our expectation, increased tax avoidance does not lead to less investment efficiency at lower levels of managerial ability. However, Benefiting from high ability managers, firms would enjoy higher investment efficiency when tax avoidance increases.

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APA: Copy

KHODAMIPOUR, AHMAD, RAHIMI, ALIREZA, & Forughi, Aref. (2021). Investigating the Effect of Managerial Ability on Tax Avoidance and Investment Efficiency Relationship. JOURNAL OF FINANCIAL MANAGEMENT STRATEGY, 8(31 ), 111-134. SID. https://sid.ir/paper/385771/en

Vancouver: Copy

KHODAMIPOUR AHMAD, RAHIMI ALIREZA, Forughi Aref. Investigating the Effect of Managerial Ability on Tax Avoidance and Investment Efficiency Relationship. JOURNAL OF FINANCIAL MANAGEMENT STRATEGY[Internet]. 2021;8(31 ):111-134. Available from: https://sid.ir/paper/385771/en

IEEE: Copy

AHMAD KHODAMIPOUR, ALIREZA RAHIMI, and Aref Forughi, “Investigating the Effect of Managerial Ability on Tax Avoidance and Investment Efficiency Relationship,” JOURNAL OF FINANCIAL MANAGEMENT STRATEGY, vol. 8, no. 31 , pp. 111–134, 2021, [Online]. Available: https://sid.ir/paper/385771/en

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