Effects of Managerial Ability on Tax Avoidance and Market Value, Using Data Envelopment Analysis Method
The aim of this study is to investigate the effects of managerial ability on tax avoidance in companies listed in the Tehran Stock Exchange (TSE). Tax avoidance was determined by the effective tax rate and the book difference of taxes. Managerial ability was measured by the rate of return on assets...
| Main Authors: | , |
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| Format: | Article |
| Language: | fas |
| Published: |
Shahid Bahonar University of Kerman
2017-05-01
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| Series: | مجله دانش حسابداری |
| Subjects: | |
| Online Access: | https://jak.uk.ac.ir/article_1650_0709cece5c13f0adbd5feb9a73802ac2.pdf |