Stock Liquidity and Corporate Tax Avoidance with Regard to Important of Corporate Governance and Financial Constraints
In this research, the relationship between stock liquidity and corporate tax avoidance regarding corporate governance and financial constraints is examined. 120 companies listed on Tehran Stock Exchange for the period 1386-1391 were investigated as a sample of this research. Multivariate panel data...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | fas |
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University of Tehran
2016-01-01
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| Series: | بررسیهای حسابداری و حسابرسی |
| Subjects: | |
| Online Access: | https://acctgrev.ut.ac.ir/article_56247_f1fd2d53e9e75614fe2b94491e0cd96a.pdf |
| _version_ | 1818056302120665088 |
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| author | Amir khademalizadeh Sara Hanjari Mohammadali Amini Amir Rasaiian |
| author_facet | Amir khademalizadeh Sara Hanjari Mohammadali Amini Amir Rasaiian |
| author_sort | Amir khademalizadeh |
| collection | DOAJ |
| description | In this research, the relationship between stock liquidity and corporate tax avoidance regarding corporate governance and financial constraints is examined. 120 companies listed on Tehran Stock Exchange for the period 1386-1391 were investigated as a sample of this research. Multivariate panel data regression model and generalized least squares models were used to test the hypotheses. The findings show that there is a significant relationship between stock liquidity and corporate tax avoidance. The review of subsidiary hypotheses shows that the relationship between stock liquidity and corporate tax avoidance in firms with more financial constraints is stronger than in firms with less financial constraints. Also, this relationship will be stronger in firms with lower corporate governance. |
| first_indexed | 2024-12-10T12:26:41Z |
| format | Article |
| id | doaj.art-5d779941e6194f73ad62780cc50bc586 |
| institution | Directory Open Access Journal |
| issn | 2645-8020 2645-8039 |
| language | fas |
| last_indexed | 2024-12-10T12:26:41Z |
| publishDate | 2016-01-01 |
| publisher | University of Tehran |
| record_format | Article |
| series | بررسیهای حسابداری و حسابرسی |
| spelling | doaj.art-5d779941e6194f73ad62780cc50bc5862022-12-22T01:48:56ZfasUniversity of Tehranبررسیهای حسابداری و حسابرسی2645-80202645-80392016-01-0122446147810.22059/acctgrev.2016.5624756247Stock Liquidity and Corporate Tax Avoidance with Regard to Important of Corporate Governance and Financial ConstraintsAmir khademalizadeh0Sara Hanjari1Mohammadali Amini2Amir Rasaiian3Assistant Professor, Faculty of Economics, Aalame Tababaie University, Tehran, IranPhD Student of Economy, Faculty of Economics, Aalame Tababaie University, Tehran, IranMSc. of Accounting, Islamic Azad University, Tehran, IranMSc. of Accounting, Mazandaran University, Mazandaran, IranIn this research, the relationship between stock liquidity and corporate tax avoidance regarding corporate governance and financial constraints is examined. 120 companies listed on Tehran Stock Exchange for the period 1386-1391 were investigated as a sample of this research. Multivariate panel data regression model and generalized least squares models were used to test the hypotheses. The findings show that there is a significant relationship between stock liquidity and corporate tax avoidance. The review of subsidiary hypotheses shows that the relationship between stock liquidity and corporate tax avoidance in firms with more financial constraints is stronger than in firms with less financial constraints. Also, this relationship will be stronger in firms with lower corporate governance.https://acctgrev.ut.ac.ir/article_56247_f1fd2d53e9e75614fe2b94491e0cd96a.pdfCorporate Governancefeedback theoryfinancial constraintsTax avoidancestock liquidity |
| spellingShingle | Amir khademalizadeh Sara Hanjari Mohammadali Amini Amir Rasaiian Stock Liquidity and Corporate Tax Avoidance with Regard to Important of Corporate Governance and Financial Constraints بررسیهای حسابداری و حسابرسی Corporate Governance feedback theory financial constraints Tax avoidance stock liquidity |
| title | Stock Liquidity and Corporate Tax Avoidance with Regard to Important of Corporate Governance and Financial Constraints |
| title_full | Stock Liquidity and Corporate Tax Avoidance with Regard to Important of Corporate Governance and Financial Constraints |
| title_fullStr | Stock Liquidity and Corporate Tax Avoidance with Regard to Important of Corporate Governance and Financial Constraints |
| title_full_unstemmed | Stock Liquidity and Corporate Tax Avoidance with Regard to Important of Corporate Governance and Financial Constraints |
| title_short | Stock Liquidity and Corporate Tax Avoidance with Regard to Important of Corporate Governance and Financial Constraints |
| title_sort | stock liquidity and corporate tax avoidance with regard to important of corporate governance and financial constraints |
| topic | Corporate Governance feedback theory financial constraints Tax avoidance stock liquidity |
| url | https://acctgrev.ut.ac.ir/article_56247_f1fd2d53e9e75614fe2b94491e0cd96a.pdf |
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