1- , m.jaffaripour@pnu.ac.ir
Abstract: (7 Views)
The purpose of this study is to investigate the moderating role of tax risk on the relationship between tax avoidance and firm value. This research is applied and, in terms of methodology, is classified as a correlational and post-event research. Companies listed on the Tehran Stock Exchange formed the statistical population of the research, and 136 companies were selected as samples through systematic exclusion sampling. Research variables were extracted over a 10-year period between 2013 and 2022 and analyzed using generalized least squares regression with a pooled data approach. For the present study, two hypotheses were proposed. The results of testing the research hypotheses showed that tax avoidance has a direct relationship with firm value (Tobin's Q ratio); but the interaction of tax risk with tax avoidance has an inverse effect on firm value.
Type of Study: Research |
Subject:
Economic
Received: 2025/06/30 | Accepted: 2026/09/1 | Published: 2026/09/1
Received: 2025/06/30 | Accepted: 2026/09/1 | Published: 2026/09/1
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