Journal of Accounting and Management Vision

Journal of Accounting and Management Vision

Investigating the effect of tax avoidance, financial leverage and executive compensation on firm value with the moderating role of earnings quality.

Document Type : Original Article

Authors
ali akbar rajabi 1
mehdi panahi 1
mohsen karimian tazae ghashlagh 2
1 Assistant Professor, Department of Accounting, Varamin-Pishva Branch, Islamic Azad University, Pishva, Iran.
2 Master's degree student in Accounting, Varamin-Pishva Branch, Islamic Azad University, Pishva, Iran.
Abstract
This study examines the effect of tax avoidance, financial leverage, and executive bonus on company value with the moderating role of earnings quality. A sample of 103 companies listed on the Tehran Stock Exchange was selected for this study. In this study, the effect of tax avoidance, financial leverage, and executive bonus on company value with the moderating role of earnings quality was investigated for the period 1397 to 1402, with a total of 618 observations available for the study. The statistical method used in this study is the multivariate regression method using panel data. The results of the research hypotheses indicate that there is a significant relationship between tax avoidance, financial leverage, and executive bonus with company value, and that earnings quality has a significant effect on the relationship between tax avoidance, financial leverage, and executive bonus with company value. Studying the Effect of Tax Avoidance, Financial Leverage, and Executive Bonus on Company Value with the Moderating Role of Earnings Quality
Keywords
Tax avoidance
financial leverage
executive compensation
firm value
moderating role of earnings quality

Subjects