Exploring the Nexus between Corporate Tax Avoidance, Organizational Capital, and Firm Characteristics

Exploring the Nexus between Corporate Tax Avoidance, Organizational Capital, and Firm Characteristics

Tax avoidance practices wield a substantial influence on the fiscal landscape, shaped by the strategic decisions of businesses and their organizational capital (OC), a vital reservoir of strategic assets unique to each firm. This study delves into the nuanced relationship between corporate tax avoid...

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Bibliographic Details
Main Authors:	Hamideh Asnaashari, Reza Daghani, Morteza Bagheri, Seyed Sadegh Hadian
Format:	Article
Language:	English
Published:	Ferdowsi University of Mashhad 2024-07-01
Series:	Iranian Journal of Accounting, Auditing & Finance
Subjects:	corporate tax avoidance organizational capital ceo overconfidence firm size tehran stock exchange
Online Access:	https://ijaaf.um.ac.ir/article_44439_5561cdc23adc31d9e259dae750b9ab7e.pdf

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