The Effectiveness of Management Ability on Firm Value and Tax Avoidance

被引：3
|
作者：
Seifzadeh, Maryam [1 ]
机构：
[1] Islamic Azad Univ, Dept Econ & Adm Sci, Qeshm Int Branch, Qeshm 795151393, Iran
来源：
JOURNAL OF RISK AND FINANCIAL MANAGEMENT | 2022年 / 15卷 / 11期
关键词：
tax avoidance; managerial ability; firm value; MANAGERIAL ABILITY; AGGRESSIVENESS; INCENTIVES; EXECUTIVES; STYLE; PAY;
D O I：
10.3390/jrfm15110539
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
The current study investigates the relationship between tax avoidance, management ability, and firm value. Three hypotheses are proposed to meet the paper's objective. For conducting such a practical study based on a post-event descriptive correlational approach, data are gathered from the website of the Tehran Stock Exchange during 2014-2020. A total of 183 companies were selected through the systematic elimination method and analyzed using the R statistical software. The results indicated a negative relationship between managerial ability and tax avoidance. Moreover, we find a significant negative relationship between tax avoidance and firm value. Finally, the findings argue that in companies with high-ability managers, the intensity of the negative relationship between tax avoidance and firm value is mitigated.
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页数：15
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