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Investigation on the Relation between Tax Avoidance, Corporate Transparency, and Firm Value (in Persian)

Author

Listed:
  • Rasaeiyan, Amir

    (Tax organization)

  • Akbari, Mir Askar

    (Babol Azad University)

Abstract

Present study investigates the relationship between tax avoidance corporate transparency and firm value among 82 active accepted firms in Tehran Stock Exchange (TSE) during 1390-1381. First of all this study examines the effective factors on corporate tax avoidance, specifically the corporate transparency and then goes on to examine the corporate transparency level with firm value. In this research, regression models with panel data are used to investigate the mentioned relationships. The results indicate that tax avoidance increases firm value specifically for more transparent firms JEL Classification Codes: C33, G14, M41

Suggested Citation

  • Rasaeiyan, Amir & Akbari, Mir Askar, 2013. "Investigation on the Relation between Tax Avoidance, Corporate Transparency, and Firm Value (in Persian)," Journal of Monetary and Banking Research (فصلنامه پژوهش‌های پولی-بانکی), Monetary and Banking Research Institute, Central Bank of the Islamic Republic of Iran, vol. 6(16), pages 159-179, September.
    • Handle: RePEc:mbr:jmbres:v:6:y:2013:i:16:p:159-179
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    More about this item

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • C33 - Mathematical and Quantitative Methods - - Multiple or Simultaneous Equation Models; Multiple Variables - - - Models with Panel Data; Spatio-temporal Models
    • G14 - Financial Economics - - General Financial Markets - - - Information and Market Efficiency; Event Studies; Insider Trading

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