The Role of Managerial Ability in Corporate Tax Avoidance: Evidence from Tehran Stock Exchange

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...

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Bibliographic Details
Main Authors: Mohammad Ali Aghaei , Hassan Hassani, Hassan Bagheri
Format: Article
Language:fas
Published: Allameh Tabataba'i University Press 2018-03-01
Series:مطالعات تجربی حسابداری مالی
Subjects:
managerial ability
tax avoidance
effective tax rate
data envelopment analysis (dea
Online Access:https://qjma.atu.ac.ir/article_8912_8b00001255eaba227c4595c552955a7c.pdf

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