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Madani Khanghah D, Mokarram E. The Relationship between Operating Cash Flows Opacity and Tax Avoidance with an Emphasis on Agency Costs in the Capital Market of Iran. J Tax Res 2024; https://doi.org/10.61186/taxjournal.0.73
URL: http://taxjournal.ir/article-1-2368-en.html
URL: http://taxjournal.ir/article-1-2368-en.html
1- , Davarmadani136489@chmail.ir
Abstract: (743 Views)
The purpose of this research is to investigate the relationship between the lack of transparency of operating cash flows and tax avoidance with an emphasis on agency costs. The studied sample includes companies admitted to the Tehran Stock Exchange (145 companies during the years 2015 to 2022). To compile the literature and the background of the research, the library method and the collection of research data from the financial statements of the companies and modern software and related sites have been used. Excel and EViews version 11 software have been used in order to perform calculations and prepare the data and information needed for the research as well as their analysis. In this research, the lack of transparency of operating cash flows are considered as independent variables, tax avoidance as dependent variables, and agency costs as adjustment variables; Also, the control variables of financial leverage, company life, asset growth, liquidity, fixed assets ratio have been considered. The results showed that there is a relationship between lack of transparency of operational cash flows and tax avoidance. Also, agency costs intensify the negative relationship between the lack of transparency of operating cash flows and tax avoidance.
Type of Study: Research |
Subject:
Management
Received: 2024/05/1 | Accepted: 2024/02/29 | Published: 2024/02/29
Received: 2024/05/1 | Accepted: 2024/02/29 | Published: 2024/02/29
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