Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/275016 
Year of Publication: 
2022
Citation: 
[Journal:] Journal of Risk and Financial Management [ISSN:] 1911-8074 [Volume:] 15 [Issue:] 11 [Article No.:] 539 [Year:] 2022 [Pages:] 1-15
Publisher: 
MDPI, Basel
Abstract: 
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.
Subjects: 
tax avoidance
managerial ability
firm value
Persistent Identifier of the first edition: 
Creative Commons License: 
cc-by Logo
Document Type: 
Article

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