The Impact of Tax Avoidance on Costs Stickiness Emphasized the Role of Corporate Business Strategy

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Elmi Hesam; MOHAMMADZADEH SALTEH HEYDAR

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Journal Paper

Paper Information

Journal: JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH) Year:2020 | Volume:12 | Issue:45 Page(s): 113-132

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Title

The Impact of Tax Avoidance on Costs Stickiness Emphasized the Role of Corporate Business Strategy

Author(s)

Elmi Hesam | MOHAMMADZADEH SALTEH HEYDAR | Issue Writer Certificate

Keywords

Tax AvoidanceQ1

Cost SticknessQ1

Bussines StrategyQ1

Assymetric Cost BehaviorQ1

Abstract

Cost Stickness accurs when managers adjust resources related to oprating activities effectively. Tax Avoidance brings tax saving (extra money) for the company. The finantiol resource of Tax Avoidance effects on managerial decisions and help them to recover the expences and also make difference on cost behavior. The main purpose of this research is to identify the impact of Tax Avoidance on Cost Stickness with an emphasis on Bussines Strategy of company. Analysis of the hypotheses based on the sample of 90 companies listed in the Tehran Stock Exchange between the years 2010 to 2015 in the stock exchange have been obtained. The results show that the Tax Avoidance has significant effects on Cost Stickness. In addition the results also suggest that Bussines Strategy has the impact on the relationship between Tax Avoidance and Cost Stickness, it seems that strategic posisions effects on management decisions which is about keeping resources and this object reflects on Assymetric Cost Behavior.

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APA: Copy

Elmi, Hesam, & MOHAMMADZADEH SALTEH, HEYDAR. (2020). The Impact of Tax Avoidance on Costs Stickiness Emphasized the Role of Corporate Business Strategy. JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH), 12(45 ), 113-132. SID. https://sid.ir/paper/397711/en

Vancouver: Copy

Elmi Hesam, MOHAMMADZADEH SALTEH HEYDAR. The Impact of Tax Avoidance on Costs Stickiness Emphasized the Role of Corporate Business Strategy. JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH)[Internet]. 2020;12(45 ):113-132. Available from: https://sid.ir/paper/397711/en

IEEE: Copy

Hesam Elmi, and HEYDAR MOHAMMADZADEH SALTEH, “The Impact of Tax Avoidance on Costs Stickiness Emphasized the Role of Corporate Business Strategy,” JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH), vol. 12, no. 45 , pp. 113–132, 2020, [Online]. Available: https://sid.ir/paper/397711/en

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