TY - JOUR
AU1 - Salehi, Mahdi
AU2 - Ali Mirzaee, Mahin
AU3 - Yazdani, Mahdieh
AB - PurposeThe purpose of the current study is to examine the effects of spiritual and emotional intelligences of managers in manufacturing industries on the ambiguous activities of tax avoidance and corporate disclosure quality.Design/methodology/approachManagers of 178 manufacturing companies have undergone a test regarding spiritual intelligence and emotional intelligence, of which 119 responded to the online questionnaire. Information on these two psychometric items was collected through King–Baron standard questionnaire, and quantitative data on tax avoidance, disclosure quality and performance were collected through the Rahavard Novin application, financial statements and Stock Exchange website. Obtained data were analyzed using factor analysis and structural equation modeling.FindingsThe results show that a relationship exists between the level of intellectual skills of managers (spiritual intelligence and emotional intelligence) and tax avoidance activities.Originality/valueThe current study is almost the first study in developing countries which focuses on the subject of the study.
TI - Spiritual and emotional intelligences, financial performance, tax avoidance and corporate disclosure quality in Iran
JF - International Journal of Law and Management
DO - 10.1108/IJLMA-11-2015-0059
DA - 2017-03-13
UR - https://www.deepdyve.com/lp/emerald-publishing/spiritual-and-emotional-intelligences-financial-performance-tax-6XUicxzS20
SP - 237
EP - 256
VL - 59
IS - 2
DP - DeepDyve
ER -