1
Assistant Professor of Accounting Department, Farvardin Institute of Higher Education, Ghaem Shahr, Iran.
2
Master's student in accounting, Farvardin Institute of Higher Education, Ghaemshahr, Iran.
Abstract
The purpose of this research is to investigate the relationship between book tax difference and company risk, emphasizing the moderating role of institutional shareholders. To achieve the goal of the research, first, the relationship between the book tax difference and the company's risk was investigated. Then, the influence of institutional shareholders on the relationship between book tax difference and company risk was investigated. The statistical sample of this research includes 102 companies admitted to the Tehran Stock Exchange during the years 2016 to 2016. The findings of the research showed that there is a positive and significant relationship between the accounting difference of tax and the systematic risk of the company. But there is no significant relationship between the book tax difference and the risk of the whole company. Also, institutional ownership has no effect on the relationship between the book difference of tax and specific risk and the whole company.
mansourinia,E. and salehi,S. H. (2023). Accounting difference of tax and corporate risk with emphasis on the moderating role of institutional shareholders. Journal of Accounting and Management Vision, 6(81), 88-111.
MLA
mansourinia,E. , and salehi,S. H. . "Accounting difference of tax and corporate risk with emphasis on the moderating role of institutional shareholders", Journal of Accounting and Management Vision, 6, 81, 2023, 88-111.
HARVARD
mansourinia E., salehi S. H. (2023). 'Accounting difference of tax and corporate risk with emphasis on the moderating role of institutional shareholders', Journal of Accounting and Management Vision, 6(81), pp. 88-111.
CHICAGO
E. mansourinia and S. H. salehi, "Accounting difference of tax and corporate risk with emphasis on the moderating role of institutional shareholders," Journal of Accounting and Management Vision, 6 81 (2023): 88-111,
VANCOUVER
mansourinia E., salehi S. H. Accounting difference of tax and corporate risk with emphasis on the moderating role of institutional shareholders. Journal of Accounting and Management Vision, 2023; 6(81): 88-111.
