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PhD of Accounting, South Tehran Branch, Islamic Azad University, Tehran, Iran.
Abstract
The present study is based on examining the relationship between tax avoidance and the cost of debt, with an emphasis on the role of the ownership structure of manufacturing companies. For this purpose, information on 24 manufacturing companies listed on the Tehran Stock Exchange for a ten-year period (from the beginning of 2015 to the end of 2024) was extracted, research variables were calculated, and necessary statistical tests were performed. The method of the present study is descriptive-correlational, and its design is experimental and uses a post-event approach. In order to test the research hypotheses, multiple linear regression based on mixed data was used. The research findings indicated that there was a positive and significant relationship between tax avoidance and the cost of debt, and that ownership structure has a significant effect on the relationship between tax avoidance and the cost of debt.
Omidi asl,S. and Ziya,F. (2025). The effect of tax avoidance on cost of debt by focus on moderating role of ownership structure In manufacturing Companies. Journal of Accounting and Management Vision, 8(104), 84-97.
MLA
Omidi asl,S. , and Ziya,F. . "The effect of tax avoidance on cost of debt by focus on moderating role of ownership structure In manufacturing Companies", Journal of Accounting and Management Vision, 8, 104, 2025, 84-97.
HARVARD
Omidi asl S., Ziya F. (2025). 'The effect of tax avoidance on cost of debt by focus on moderating role of ownership structure In manufacturing Companies', Journal of Accounting and Management Vision, 8(104), pp. 84-97.
CHICAGO
S. Omidi asl and F. Ziya, "The effect of tax avoidance on cost of debt by focus on moderating role of ownership structure In manufacturing Companies," Journal of Accounting and Management Vision, 8 104 (2025): 84-97,
VANCOUVER
Omidi asl S., Ziya F. The effect of tax avoidance on cost of debt by focus on moderating role of ownership structure In manufacturing Companies. Journal of Accounting and Management Vision, 2025; 8(104): 84-97.
