Get 20M+ Full-Text Papers For Less Than $1.50/day. Start a 14-Day Trial for You or Your Team.

Learn More →

The effect of suspicious executives on tax shelters in Iran

The effect of suspicious executives on tax shelters in Iran <jats:sec> <jats:title content-type="abstract-subheading">Purpose</jats:title> <jats:p>The purpose of this paper is to examine the relationship between suspicious executives and tax shelters.</jats:p> </jats:sec> <jats:sec> <jats:title content-type="abstract-subheading">Design/methodology/approach</jats:title> <jats:p>Sample includes the 155 companies listed on the Tehran Stock Exchange during a period of seven years, from 2008 to 2015. Data were analyzed by using logistic panel regression with R software.</jats:p> </jats:sec> <jats:sec> <jats:title content-type="abstract-subheading">Findings</jats:title> <jats:p>The results show that there is no association between the presence of suspicious executives and tax shelters or the firm value or both of them (tax shelters and the firm value).</jats:p> </jats:sec> <jats:sec> <jats:title content-type="abstract-subheading">Originality/value</jats:title> <jats:p>The authors also investigated the implications of the firm value on suspicious executives. These findings are crucial to the state. However, several studies with similar subjects have been conducted in different countries. The current research is the first study in Iran.</jats:p> </jats:sec> http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Journal of Management Development CrossRef

The effect of suspicious executives on tax shelters in Iran

Journal of Management Development , Volume 36 (4): 598-610 – May 8, 2017

The effect of suspicious executives on tax shelters in Iran


Abstract

<jats:sec>
<jats:title content-type="abstract-subheading">Purpose</jats:title>
<jats:p>The purpose of this paper is to examine the relationship between suspicious executives and tax shelters.</jats:p>
</jats:sec>
<jats:sec>
<jats:title content-type="abstract-subheading">Design/methodology/approach</jats:title>
<jats:p>Sample includes the 155 companies listed on the Tehran Stock Exchange during a period of seven years, from 2008 to 2015. Data were analyzed by using logistic panel regression with R software.</jats:p>
</jats:sec>
<jats:sec>
<jats:title content-type="abstract-subheading">Findings</jats:title>
<jats:p>The results show that there is no association between the presence of suspicious executives and tax shelters or the firm value or both of them (tax shelters and the firm value).</jats:p>
</jats:sec>
<jats:sec>
<jats:title content-type="abstract-subheading">Originality/value</jats:title>
<jats:p>The authors also investigated the implications of the firm value on suspicious executives. These findings are crucial to the state. However, several studies with similar subjects have been conducted in different countries. The current research is the first study in Iran.</jats:p>
</jats:sec>

Loading next page...
 
/lp/crossref/the-effect-of-suspicious-executives-on-tax-shelters-in-iran-dvkT1FFwal
Publisher
CrossRef
ISSN
0262-1711
DOI
10.1108/jmd-04-2016-0060
Publisher site
See Article on Publisher Site

Abstract

<jats:sec> <jats:title content-type="abstract-subheading">Purpose</jats:title> <jats:p>The purpose of this paper is to examine the relationship between suspicious executives and tax shelters.</jats:p> </jats:sec> <jats:sec> <jats:title content-type="abstract-subheading">Design/methodology/approach</jats:title> <jats:p>Sample includes the 155 companies listed on the Tehran Stock Exchange during a period of seven years, from 2008 to 2015. Data were analyzed by using logistic panel regression with R software.</jats:p> </jats:sec> <jats:sec> <jats:title content-type="abstract-subheading">Findings</jats:title> <jats:p>The results show that there is no association between the presence of suspicious executives and tax shelters or the firm value or both of them (tax shelters and the firm value).</jats:p> </jats:sec> <jats:sec> <jats:title content-type="abstract-subheading">Originality/value</jats:title> <jats:p>The authors also investigated the implications of the firm value on suspicious executives. These findings are crucial to the state. However, several studies with similar subjects have been conducted in different countries. The current research is the first study in Iran.</jats:p> </jats:sec>

Journal

Journal of Management DevelopmentCrossRef

Published: May 8, 2017

References