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:: year 6, Issue 16 (summer 2013) ::
JMBR 2013, 6(16): 159-179 Back to browse issues page
Investigation on the Relation between Tax Avoidance, Corporate Transparency, and Firm Value
Amir Rasaeiyan *1, Mir Askar Akbari2
1- Tax organization
2- Babol Azad University
Abstract:   (3720 Views)

Present study investigates the relationship between tax avoidance corporate transparency and firm value among 82 active accepted firms in Tehran Stock Exchange (TSE) during 1390-1381. First of all this study examines the effective factors on corporate tax avoidance, specifically the corporate transparency and then goes on to examine the corporate transparency level with firm value. In this research, regression models with panel data are used to investigate the mentioned relationships. The results indicate that tax avoidance increases firm value specifically for more transparent firms

JEL Classification Codes: C33, G14, M41

Full-Text [PDF 317 kb]   (1469 Downloads)    
Type of Study: Empirical Study |
Received: 2014/08/3 | Accepted: 2014/08/3 | Published: 2014/10/22

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Creative Commons License This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
year 6, Issue 16 (summer 2013) Back to browse issues page
فصلنامه پژوهش‌های پولی-بانکی Journal of Monetary & Banking Research
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