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

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

video

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

sound

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

Persian Version

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

View:

752
مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Download:

0
مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Cites:

Information Journal Paper

Title

Investigating the Impact of Tax Avoidance on Investment Efficiency

Pages

  239-264

Abstract

 Objective: The objective of this study was to investigate the effects of Tax Avoidance on the Investment Efficiency of the companies listed in the Tehran Stock Exchange, TSE. To measure Tax Avoidance and Investment Efficiency, we used the Cash Effective Tax Rate and the Richardson (2006) model, respectively. Method: A sample of 152 companies listed in the TSE from 2009 to 2018 was selected to test the research hypothesis, using a panel data least squares regression model. Results: Findings showed that an increase in Tax Avoidance reduces the efficiency of the company's investment. Conclusion: Although Tax Avoidance activities require hiding the facts and the performance of complex transactions that lead to opportunistic behaviors of management and reducing the company's Investment Efficiency, in Iran, Tax Avoidance is a procedure not necessarily intended to create efficiency, but one that typically followed by companies.

Cites

  • No record.

    • References

  • No record.

    • Cite

    APA: Copy

    RAHIMI, ALIREZA, & Forughi, Aref. (2020). Investigating the Impact of Tax Avoidance on Investment Efficiency. JOURNAL OF ACCOUNTING KNOWLEDGE, 11(2 (41) ), 239-264. SID. https://sid.ir/paper/399184/en

    Vancouver: Copy

    RAHIMI ALIREZA, Forughi Aref. Investigating the Impact of Tax Avoidance on Investment Efficiency. JOURNAL OF ACCOUNTING KNOWLEDGE[Internet]. 2020;11(2 (41) ):239-264. Available from: https://sid.ir/paper/399184/en

    IEEE: Copy

    ALIREZA RAHIMI, and Aref Forughi, “Investigating the Impact of Tax Avoidance on Investment Efficiency,” JOURNAL OF ACCOUNTING KNOWLEDGE, vol. 11, no. 2 (41) , pp. 239–264, 2020, [Online]. Available: https://sid.ir/paper/399184/en

    Related Journal Papers

  • No record.

    • Related Seminar Papers

  • No record.

    • Related Plans

  • No record.

    • Recommended Workshops






    Move to top
    telegram sharing button
    whatsapp sharing button
    linkedin sharing button
    twitter sharing button
    email sharing button
    email sharing button
    email sharing button
    sharethis sharing button