Journal of Accounting and Management Vision

Journal of Accounting and Management Vision

Examining the role of investment opportunities on tax avoidance with regard to corporate social responsibility in companies listed on the Tehran Stock Exchange.

Document Type : Original Article

Authors
hosein keikhahe 1
nader naghshbandi 2
1 Master of Accounting, Hakim Tous Institute of Higher Education, Mashhad, Iran.
2 Accounting- faculty member hakim nazami institute of higher education -quchan-iran
Abstract
The present study examines the role of investment opportunities on tax avoidance with regard to corporate social responsibility in companies listed on the Tehran Stock Exchange. The statistical population in this research is the companies admitted to the Tehran Stock Exchange. The time frame of this research is from 1394 to 1400, and the sampling method is screening, in which a total of 136 companies (952 years - companies) were selected as a sample. became Since the results of this research can be used in drafting the rules and regulations of the stock exchange, it is of the type of applied research. Also, due to the fact that this research is looking for the relationship between several variables, it is a correlation type and post-event methodology. In terms of its nature and method, it is descriptive-correlation type, in order to test the hypotheses of the research, multivariate regression and Eviuse software are used. The results of the research show that there is a significant relationship between investment opportunity and responsibility on tax avoidance, and social responsibility as a moderating variable affects the relationship between investment opportunities and tax avoidance.
Keywords
Investment opportunities
tax avoidance
corporate social responsibility

Subjects