The Effect of Tax Avoidance on Relationship between Government Ownership and Corporate Financial Constraints

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BARZEGAR S.; DARABI R.

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Paper Information

Journal: JOURNAL OF GOVERNMENTAL ACCOUNTING Year:2019 | Volume:5 | Issue:1 (9) Page(s): 55-68

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Information Journal Paper

Title

The Effect of Tax Avoidance on Relationship between Government Ownership and Corporate Financial Constraints

Author(s)

BARZEGAR S. | DARABI R. | Issue Writer Certificate

Keywords

Tax Avoidance

Government Ownership

Financial Constraints

Abstract

The purpose of this study is to investigate the effect of Tax Avoidance on the relationship between Government Ownership and Financial Constraints of listed companies in Tehran Stock Exchange. For this purpose, the Financial Constraints were calculated using (Kz) Kaplan and Zingales (1998) and (ww) Whited and Wu (2006), and Tax Avoidance using three effective tax rate indicators, effective tax rates, and the tax accounting difference. The research sample consisted of 114 manufacturing companies from 2007 to 2016. The result of estimating research models using combined data shows that there is not a meaningful relationship between firms with state-owned enterprises compared to non-state-owned companies with Financial Constraints. In addition, among the interactive variables of state ownership, with the effective tax rate, the effective rate of cash tax and the tax accounting difference were not found to be related to the financial constraint. Avoiding tax can affect the information environment by causing ambiguity and lack of transparency of information and misuse of resources for opportunistic managers.

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APA: Copy

BARZEGAR, S., & DARABI, R.. (2019). The Effect of Tax Avoidance on Relationship between Government Ownership and Corporate Financial Constraints. JOURNAL OF GOVERNMENTAL ACCOUNTING, 5(1 (9)), 55-68. SID. https://sid.ir/paper/395762/en

Vancouver: Copy

BARZEGAR S., DARABI R.. The Effect of Tax Avoidance on Relationship between Government Ownership and Corporate Financial Constraints. JOURNAL OF GOVERNMENTAL ACCOUNTING[Internet]. 2019;5(1 (9)):55-68. Available from: https://sid.ir/paper/395762/en

IEEE: Copy

S. BARZEGAR, and R. DARABI, “The Effect of Tax Avoidance on Relationship between Government Ownership and Corporate Financial Constraints,” JOURNAL OF GOVERNMENTAL ACCOUNTING, vol. 5, no. 1 (9), pp. 55–68, 2019, [Online]. Available: https://sid.ir/paper/395762/en

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