1
Master of Accounting, Shahid Ashrafi University, Isfahan, Iran
2
Shahab Danesh University / Qom / Iran
Abstract
This study investigates the effect of corporate tax and financial leverage on investment risk in companies listed on the Tehran Stock Exchange. The present study is applied in terms of purpose and in terms of methodology of correlation is causal (post-event). The statistical population of the study is all companies listed on the Tehran Stock Exchange and using the systematic elimination sampling method, 108 companies were selected as the research sample and were surveyed in a weekly period between 1393 to 1399. Ives software version 9 and multiple regression based on composite data were used to test the research hypotheses. The results of testing the research hypotheses indicate that the cost of taxation has a positive and significant effect on investment risk, which means that with increasing tax cost, investment risk will increase. Also, financial leverage has a significant negative effect on investment risk, which means that with increasing financial leverage, investment risk will decrease.
hajheidari,P. and rajaee zadeh harandi,E. (2022). Investigating the effect of corporate tax and financial leverage on investment risk in companies listed on the Tehran Stock Exchange. Journal of Accounting and Management Vision, 5(57), 154-167.
MLA
hajheidari,P. , and rajaee zadeh harandi,E. . "Investigating the effect of corporate tax and financial leverage on investment risk in companies listed on the Tehran Stock Exchange", Journal of Accounting and Management Vision, 5, 57, 2022, 154-167.
HARVARD
hajheidari P., rajaee zadeh harandi E. (2022). 'Investigating the effect of corporate tax and financial leverage on investment risk in companies listed on the Tehran Stock Exchange', Journal of Accounting and Management Vision, 5(57), pp. 154-167.
CHICAGO
P. hajheidari and E. rajaee zadeh harandi, "Investigating the effect of corporate tax and financial leverage on investment risk in companies listed on the Tehran Stock Exchange," Journal of Accounting and Management Vision, 5 57 (2022): 154-167,
VANCOUVER
hajheidari P., rajaee zadeh harandi E. Investigating the effect of corporate tax and financial leverage on investment risk in companies listed on the Tehran Stock Exchange. Journal of Accounting and Management Vision, 2022; 5(57): 154-167.
