The impact of Value Added Tax (VAT) on Investment efficiency of Companies Listed in Tehran Stock Exchange

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Hajihassani Farzaneh; Parkhondeh Taha; Jeddi Donya

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

Journal Paper

Paper Information

Journal: MANAGEMENT ACCOUNTING Year:2020 | Volume:13 | Issue:44 Page(s): 23-41

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Information Journal Paper

Title

The impact of Value Added Tax (VAT) on Investment efficiency of Companies Listed in Tehran Stock Exchange

Author(s)

Hajihassani Farzaneh | Parkhondeh Taha | Jeddi Donya | Issue Writer Certificate

Keywords

Value added tax

Investment Efficiency

overinvestment

underinvestment

Abstract

The purpose of this study is to test the effectiveness of VAT on the Investment Efficiency in listed companies in Tehran Stock Exchange. In this regard, 140 companies (980 observation year-companies) accepted in the Tehran Stock Exchange during the period from 2011 to 2017 have been investigated. In order to test the hypotheses of the research, a multiple linear regression model was used using combined data (integrated method). The results of this research indicate a negative and significant effect of the Value added tax on the investment level of the company. Also, the research results showed that Value added tax has a positive and significant effect on Investment Efficiency. In addition, the results of the research showed that the Value added tax has a negative and significant effect on overinvestment and underinvestment and increases the Investment Efficiency. These results point to the importance and effectiveness of Value added tax in acquiring an unconnected and efficient investment for the company.

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APA: Copy

Hajihassani, Farzaneh, Parkhondeh, Taha, & Jeddi, Donya. (2020). The impact of Value Added Tax (VAT) on Investment efficiency of Companies Listed in Tehran Stock Exchange. MANAGEMENT ACCOUNTING, 13(44 ), 23-41. SID. https://sid.ir/paper/951593/en

Vancouver: Copy

Hajihassani Farzaneh, Parkhondeh Taha, Jeddi Donya. The impact of Value Added Tax (VAT) on Investment efficiency of Companies Listed in Tehran Stock Exchange. MANAGEMENT ACCOUNTING[Internet]. 2020;13(44 ):23-41. Available from: https://sid.ir/paper/951593/en

IEEE: Copy

Farzaneh Hajihassani, Taha Parkhondeh, and Donya Jeddi, “The impact of Value Added Tax (VAT) on Investment efficiency of Companies Listed in Tehran Stock Exchange,” MANAGEMENT ACCOUNTING, vol. 13, no. 44 , pp. 23–41, 2020, [Online]. Available: https://sid.ir/paper/951593/en

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