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Bashirimanesh, Nazanin, Arefmanesh, Zohreh. (1402). The role of effective variables on the relationship between tax avoidance and investment efficiency. نشریه علمی پژوهشی دانشگاه آزاد اسلامی, 8(3), 829-847. doi: 10.22034/amfa.2023.1968722.1806
Nazanin Bashirimanesh; Zohreh Arefmanesh. "The role of effective variables on the relationship between tax avoidance and investment efficiency". نشریه علمی پژوهشی دانشگاه آزاد اسلامی, 8, 3, 1402, 829-847. doi: 10.22034/amfa.2023.1968722.1806
Bashirimanesh, Nazanin, Arefmanesh, Zohreh. (1402). 'The role of effective variables on the relationship between tax avoidance and investment efficiency', نشریه علمی پژوهشی دانشگاه آزاد اسلامی, 8(3), pp. 829-847. doi: 10.22034/amfa.2023.1968722.1806
Bashirimanesh, Nazanin, Arefmanesh, Zohreh. The role of effective variables on the relationship between tax avoidance and investment efficiency. نشریه علمی پژوهشی دانشگاه آزاد اسلامی, 1402; 8(3): 829-847. doi: 10.22034/amfa.2023.1968722.1806

The role of effective variables on the relationship between tax avoidance and investment efficiency

Advances in Mathematical Finance and Applications
مقاله 6، دوره 8، شماره 3، مهر 2023، صفحه 829-847    اصل مقاله (564.73 K)
نوع مقاله: Research Paper
شناسه دیجیتال (DOI): 10.22034/amfa.2023.1968722.1806
نویسندگان
Nazanin Bashirimanesh* 1؛ Zohreh Arefmanesh2
1Department of Accounting, Faculty of Economic, Management & Accounting, Payame Noor University, Tehran, Iran
2Department of Accounting, Faculty of Economic, Management & Accounting , Yazd University , Yazd, Iran
چکیده
The present study explained the effective components' role in the relationship between investment efficiency and tax avoidance. The study's statistical population is the firms listed on the Tehran Stock Exchange. Using the systematic elimination sampling method, 128 companies were selected as the research sample in the 8 years between 2014 and 2021. Data for measuring the variables were collected from the Codal website and the companies' financial statements; preliminary calculations were made in Excel; then, the research hypotheses were analysed and tested using a multivariate regression model with panel data in Stata and Eviwes software. The results show that tax avoidance has a negative effect on investment efficiency. Also, the comparability and readability of financial statements have an inverse effect on the relationship between tax avoidance and investment efficiency. It can be concluded that the comparability and readability of financial statements weaken the inverse relationship between tax avoidance and investment efficiency. Other findings showed that the company's information environment has a direct and significant effect on the relationship between tax avoidance and investment efficiency, and competitive power does not significantly affect the relationship between tax avoidance and investment efficiency.
کلیدواژه‌ها
Tax avoidance؛ investment efficiency comparability؛ readability of financial statements؛ information environment؛ competitive power
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