The relationship between deferred taxes and ownership structure of listed corporates in Tehran Stock Exchange
Publish place: The Second International Conference on New Approaches in Science, Engineering and Technology
Publish Year: 1394
نوع سند: مقاله کنفرانسی
زبان: English
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شناسه ملی سند علمی:
NSOECE02_095
تاریخ نمایه سازی: 30 دی 1394
Abstract:
Deferred taxes is considered as one of key tools for financial planning. In most cases, taxpayers (corporates) plan their financial events and use accounting practices in strategic way that tax payment is transferred to next periods. In order to reach this issue, corporates take advantage of extensive financial planning to maximize deferred taxes which is a free fund through scheduling management of financial events and accounting practices. This paper examines the relationship between deferred taxes and ownership structure in listed corporates in TSE2. The dependent variable is deferred taxes. The independent variable is ownership structure (ownership concentration and institutional shareholder ownership percentage). The population consists of listed corporates in TSE from 2008 to 2014. After screening and elimination of outlying observations, the sample size is reported 117 corporates. The results of data analysis with multivariate linear regression show that deferred taxes were found to be directly associated with ownership concentration and institutional shareholder ownership percentage
Keywords:
deferred taxes , corporate governance mechanisms , ownership concentration , and institutional shareholder ownership percentage
Authors
Reza Agha Mohammadi
Master of Accounting, Islamic Azad University, Islam Shahr branch