Journal of Accounting and Management Vision

Journal of Accounting and Management Vision

Investigating the Impact of Corporate Innovation on the Relationship between the Tax Bold Procedure and the Risk of Falling Stock Prices of Companies Listed in Tehran Stock Exchange

Document Type : Original Article

Author
Samira Soleymani
Department of Accounting, Faculty of Humanities, Islamic Azad University, Ardabil Branch, Ardabil, Iran
Abstract
Changes in a company's stock prices stem from its internal information management. In the event that information is randomly entered the market And the process of disseminating information, whether it's good or bad, is done systematically The purpose of this study is to answer the question of what effect does firm innovation have on the relationship between the bold tax procedure and the stock price drop of listed companies in Tehran Stock Exchange? For this purpose, information from 119 companies listed on Tehran Stock Exchange during the period 1390-1396 has been reviewed. Finally, regression models were used to test each hypothesis. The research models were estimated based on the type of estimation method identified by F-Lemer and Hausman tests and the estimation results were analyzed for each model. The results of the testing of research hypotheses indicate that corporate innovation has a significant and reverse effect on the relationship between the bold taxation procedure and the risk of corporate stock collapse. And the bold tax procedure has a significant and direct impact on the risk of falling corporate stocks. The innovation of the firm has a significant and reverse impact on the risk of falling corporate stocks.
Keywords
Corporate innovation
bold tax practice
the risk of falling stock prices