Journal of Accounting and Management Vision

Journal of Accounting and Management Vision

Investigating the effect of institutional ownership, financial leverage and liquidity on tax avoidance considering moderating variable of firms size in listed firms on the Tehran Stock Exchange.

Document Type : Original Article

Authors
Abbas Saeidi 1
reza hosseini 2
1 Graduated in financial management, Kherd Bushehr Institute of Higher Education, Bushehr, Iran
2 Doctor of Accounting, Assistant Professor of Accounting, Master's Degree, Kherd Bushehr Non-Profit Higher Education Institute, Bushehr, Iran
Abstract
The purpose of this research is to investigate the effect of institutional ownership, financial leverage and liquidity on tax avoidance with the moderating role of company size in companies listed on the Tehran Stock Exchange. For this purpose, a sample of 97 companies accepted in the Tehran Stock Exchange was selected between 2017-2023. The information was collected by using the data available in Rahvard Navin software and reviewing the reports and financial statements of the companies accepted in the Tehran Stock Exchange by referring to the official website of the Tehran Stock Exchange; And tests have been done using panel data econometric software. The results show: company size has a significant negative effect on the relationship between institutional ownership and tax avoidance. Also, company size has a significant negative effect on the relationship between liquidity and tax avoidance. The relationship between company size in the relationship between financial leverage and tax avoidance is significant and positive.
Keywords
institutional ownership "
" financial leverage "
" liquidity "
" tax avoidance "
" Firms size

Subjects