Journal of Accounting and Management Vision

Journal of Accounting and Management Vision

Investigating the moderating role of corporate governance power on the relationship between tax avoidance and managers' self-interest

Document Type : Original Article

Authors
asal bagheri 1
alireza eskandari 2
maryam mehdazadeh 3
1 Master of Accounting, Mallard Branch, Islamic Azad University, Mallard, Iran.
2 Assistant Professor of Accounting Department, Rasam Institute of Higher Education, Karaj, Iran.
3 Lecturer of Accounting Department, Mallard Branch, Islamic Azad University, Mallard, Iran.
Abstract
In this research, the moderating role of corporate governance power on the relationship between tax avoidance and profiteering of managers of companies listed on the Tehran Stock Exchange has been investigated. The statistical sample of this research consists of 618 observations (year-company) for 103 companies during the period of 2016 to 2016, which were selected by systematic elimination method. The results of the regression analysis on the combined data using the random effects estimation method indicate that corporate tax avoidance has a significant and positive effect on the discretion of managers in companies listed on the Tehran Stock Exchange, and the power of corporate governance on the relationship between tax avoidance and profit. The demands of managers of companies admitted to the Tehran Stock Exchange have a significant and moderating effect in the direction of weakening.
Keywords
The power of corporate governance
tax avoidance
managers' self-interest
Subjects