Impact of management ability on relationship between tax avoidance and firm value in companies listed in tehran stock exchange

• Autores: Taher Eskandarlee, Taj Mohammad Sadri
• Localización: QUID: Investigación, Ciencia y Tecnología, ISSN-e 2462-9006, ISSN 1692-343X, Nº. Extra 1, 2017, págs. 1859-1868
• Idioma: inglés
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• Resumen

  • Increasing significance of tax systems for the governments for realization of their macro goals has caused that public managers seek for finding the ways in order to avoid tax evasion, as well as incentives for taxpayers to pay tax and reduce tax evasion. On the other hand, value creation for investors is one of their major priorities for choosing the stocks. Today the main criterion to achieve increased firm value is selection of high-ability managers Current research aims at investigating effect of management ability on relationship between tax avoidance and firm value in companies listed in Tehran Stock Exchange. In this research, all companies listed in Tehran Stock Exchange were used as the statistical population. Research time period covered 2009 - 2015. Current research is applied in terms of objective and it is post-event research in terms of data collection method. Sample size was selected as 158 firms according to the limitations applied for their selection. Results of testing hypotheses using ordinary least squares regression and Chow and Hausman tests indicate that there is positive significant relationship between management ability and tax avoidance. There is also positive significant relationship between tax avoidance and firm value. Management ability influences relationship between tax avoidance and firm value.