Firm Value and Tax Planning: Examination of the Moderating Effect of the Board of Directors
Publish place: Accounting and Auditing with Applications، Vol: 1، Issue: 3
Publish Year: 1403
نوع سند: مقاله ژورنالی
زبان: English
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شناسه ملی سند علمی:
JR_JAAA-1-3_004
تاریخ نمایه سازی: 17 دی 1403
Abstract:
Firm value depends on several factors, including board and tax planning. In general, the characteristics of the board of directors and the audit committee may affect the relationship between tax planning and firm value. Accordingly, this study aimed to examine the moderating role of the board of directors in the relationship between firm value and tax planning. The study's statistical population was companies listed on the Tehran stock exchange during the ۶ years from ۲۰۱۷ to ۲۰۲۲, with ۱۱۳ companies studied. According to the results, the size of the board of directors and the size of the audit committee affects the relationship between tax planning and firm value. However, board independence and gender diversity affect the relationship between tax planning and firm value. The existence of a conflict between some of the board of directors' characteristics when examining the relationship between tax planning and company value indicates the need to take a comprehensive view of the issue and avoid merely analyzing linear relationships between the variables above.Firm value depends on several factors, including board and tax planning. In general, the characteristics of the board of directors and the audit committee may affect the relationship between tax planning and firm value. Accordingly, this study aimed to examine the moderating role of the board of directors in the relationship between firm value and tax planning. The study's statistical population was companies listed on the Tehran stock exchange during the ۶ years from ۲۰۱۷ to ۲۰۲۲, with ۱۱۳ companies studied. According to the results, the size of the board of directors and the size of the audit committee affects the relationship between tax planning and firm value. However, board independence and gender diversity affect the relationship between tax planning and firm value. The existence of a conflict between some of the board of directors' characteristics when examining the relationship between tax planning and company value indicates the need to take a comprehensive view of the issue and avoid merely analyzing linear relationships between the variables above.
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Authors
Shadi Sayadmanesh
Department of Management, Allameh Tabatabai University, Tehran, Iran.
Zahra Sadeghi
Department of Management, Allameh Tabatabai University, Tehran, Iran.
Yasamin Salmani
Department of Management, College of Business, Bryant University, Smithfield, USA.
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