1
Assistant Professor of Accounting Department, Rasam Institute of Higher Education, Karaj, Iran.
2
Master of Accounting, Rasam Institute of Higher Education, Karaj, Iran
Abstract
The purpose of this research is to investigate the effect of corporate tax avoidance on the value of surplus cash. The effective tax rate is used to measure tax avoidance and the residuals of the optimal cash holding model are used to measure excess cash. Finally, using the information of 153 companies admitted to the Tehran Stock Exchange during a 9-year period from 1392 to 1400, the research hypothesis has been tested. Also, to test the hypothesis of the research, Eviuse software has been used. The findings of this study showed that tax avoidance has a negative and significant effect on the value of surplus cash of companies admitted to the Tehran Stock Exchange.
eskandari,A. and madine khorami,Z. (2023). Investigating the impact of corporate tax avoidance on the value of excess cash in the Iranian capital market. Journal of Accounting and Management Vision, 6(79), 158-172.
MLA
eskandari,A. , and madine khorami,Z. . "Investigating the impact of corporate tax avoidance on the value of excess cash in the Iranian capital market", Journal of Accounting and Management Vision, 6, 79, 2023, 158-172.
HARVARD
eskandari A., madine khorami Z. (2023). 'Investigating the impact of corporate tax avoidance on the value of excess cash in the Iranian capital market', Journal of Accounting and Management Vision, 6(79), pp. 158-172.
CHICAGO
A. eskandari and Z. madine khorami, "Investigating the impact of corporate tax avoidance on the value of excess cash in the Iranian capital market," Journal of Accounting and Management Vision, 6 79 (2023): 158-172,
VANCOUVER
eskandari A., madine khorami Z. Investigating the impact of corporate tax avoidance on the value of excess cash in the Iranian capital market. Journal of Accounting and Management Vision, 2023; 6(79): 158-172.
