The Role of Managerial Ability in Corporate Tax Avoidance: Evidence from Tehran Stock Exchange
In this study, the effect of managerial ability have been studied on tax avoidance in the companies listed in Tehran Stock Exchange. The Indicators used to measure avoid paying tax are the book effective tax rate, the cash effective tax rate and long-run cash effective tax rate. The sample includes...
| Main Authors: | , , |
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| Format: | Article |
| Language: | fas |
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Allameh Tabataba'i University Press
2018-03-01
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| Series: | مطالعات تجربی حسابداری مالی |
| Subjects: | |
| Online Access: | https://qjma.atu.ac.ir/article_8912_8b00001255eaba227c4595c552955a7c.pdf |
| _version_ | 1797378320623468544 |
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| author | Mohammad Ali Aghaei Hassan Hassani Hassan Bagheri |
| author_facet | Mohammad Ali Aghaei Hassan Hassani Hassan Bagheri |
| author_sort | Mohammad Ali Aghaei |
| collection | DOAJ |
| description | In this study, the effect of managerial ability have been studied on tax avoidance in the companies listed in Tehran Stock Exchange. The Indicators used to measure avoid paying tax are the book effective tax rate, the cash effective tax rate and long-run cash effective tax rate. The sample includes 122 companies listed in Tehran Stock Exchange for 87 to 93. The results showed that there is positive significant relationship between managerial ability and the three proxies used to avoid paying taxes. This means that higher ability managers engaging in more tax avoidance activities that reduce their firms’ cash tax payments. On the other hand, the results indicate that firms have good performance, managers with a high level of ability engaging in less tax avoidance activities. In general, the results show that in addition to the features of the firm, managerial ability influences the tax avoidance behavior of the firm. |
| first_indexed | 2024-03-08T20:05:05Z |
| format | Article |
| id | doaj.art-7ce97c3e150f4a7bbfd4833e69c15001 |
| institution | Directory Open Access Journal |
| issn | 2821-0166 2538-2519 |
| language | fas |
| last_indexed | 2024-03-08T20:05:05Z |
| publishDate | 2018-03-01 |
| publisher | Allameh Tabataba'i University Press |
| record_format | Article |
| series | مطالعات تجربی حسابداری مالی |
| spelling | doaj.art-7ce97c3e150f4a7bbfd4833e69c150012023-12-23T10:36:57ZfasAllameh Tabataba'i University Pressمطالعات تجربی حسابداری مالی2821-01662538-25192018-03-011557244710.22054/qjma.2018.89128912The Role of Managerial Ability in Corporate Tax Avoidance: Evidence from Tehran Stock ExchangeMohammad Ali Aghaei 0Hassan Hassani1Hassan Bagheri2 Associate Professor of Accounting, Tarbiat Modares University (TMU)Master of Accounting, Tarbiat Modares University (TMU) Master of Accounting &Lecturer of Islamic Azad University of ZanjanIn this study, the effect of managerial ability have been studied on tax avoidance in the companies listed in Tehran Stock Exchange. The Indicators used to measure avoid paying tax are the book effective tax rate, the cash effective tax rate and long-run cash effective tax rate. The sample includes 122 companies listed in Tehran Stock Exchange for 87 to 93. The results showed that there is positive significant relationship between managerial ability and the three proxies used to avoid paying taxes. This means that higher ability managers engaging in more tax avoidance activities that reduce their firms’ cash tax payments. On the other hand, the results indicate that firms have good performance, managers with a high level of ability engaging in less tax avoidance activities. In general, the results show that in addition to the features of the firm, managerial ability influences the tax avoidance behavior of the firm.https://qjma.atu.ac.ir/article_8912_8b00001255eaba227c4595c552955a7c.pdfmanagerial abilitytax avoidanceeffective tax ratedata envelopment analysis (dea |
| spellingShingle | Mohammad Ali Aghaei Hassan Hassani Hassan Bagheri The Role of Managerial Ability in Corporate Tax Avoidance: Evidence from Tehran Stock Exchange مطالعات تجربی حسابداری مالی managerial ability tax avoidance effective tax rate data envelopment analysis (dea |
| title | The Role of Managerial Ability in Corporate Tax Avoidance: Evidence from Tehran Stock Exchange |
| title_full | The Role of Managerial Ability in Corporate Tax Avoidance: Evidence from Tehran Stock Exchange |
| title_fullStr | The Role of Managerial Ability in Corporate Tax Avoidance: Evidence from Tehran Stock Exchange |
| title_full_unstemmed | The Role of Managerial Ability in Corporate Tax Avoidance: Evidence from Tehran Stock Exchange |
| title_short | The Role of Managerial Ability in Corporate Tax Avoidance: Evidence from Tehran Stock Exchange |
| title_sort | role of managerial ability in corporate tax avoidance evidence from tehran stock exchange |
| topic | managerial ability tax avoidance effective tax rate data envelopment analysis (dea |
| url | https://qjma.atu.ac.ir/article_8912_8b00001255eaba227c4595c552955a7c.pdf |
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