Volume 26, Issue 40 (2019)
J Tax Res 2019, 26(40): 135-155 |
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The Effect of CEO Tenure and Tax Planning of Listed Companies in Tehran Stock Exchange. J Tax Res 2019; 26 (40) :135-155
URL: http://taxjournal.ir/article-1-1594-en.html
URL: http://taxjournal.ir/article-1-1594-en.html
Abstract: (3613 Views)
Taxes are a motivating factor in many corporate decisions. Recent evidence shows that managerial actions designed solely to minimize corporate taxes through tax aggressive activities. This study was designed to investigate the relationship between one of the features of management as (CEO Tenure) on Tax Planning has been studied. This research in terms of the objective applied research and in terms of the type of the exercise method, it is a description- correlation and the type of solidarity – data, a little bit. In this research to collect data related to the research’s variables, the audited financial statement has been used. The statistical community is the companies on the Tehran stock exchange during 2012-2016 and to determine the samples of systematic removal method. The multivariate regression model was used to analyze the data. The results showed a significant negative correlation between CEO Tenure and Tax Planning.
Type of Study: Research |
Subject:
Economic
Received: 2019/07/15 | Accepted: 2019/07/15 | Published: 2019/07/15
Received: 2019/07/15 | Accepted: 2019/07/15 | Published: 2019/07/15
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