Volume 22, Issue 23 (2014)                   J Tax Res 2014, 22(23): 0-0 | Back to browse issues page

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Maboudi M, Darabi R. The Effect of Tax Deferral on Firm Value in the Companies Listed in Tehran Stock Exchange . J Tax Res. 2014; 22 (23)
URL: http://taxjournal.ir/article-1-448-en.html
Abstract:   (5984 Views)

  The main purpose of this research is the study of the Effect of Tax Deferral on firm value in the Companies listed in Tehran Stock Exchange during the years 2007 to 2011. In this research tax deferral and growth opportunities are used as independent variables to study their effects on firm value. The ratio of return on assets is also used as a criterion for firm value. The statistical universe of this research are all the Companies listed in Tehran Stock Exchange that the volume of the final sample is 120 companies regarding elimination of systematic sampling (screening). In the present research in which Panel Data with fixed effects are used, the results obtained from the analysis of the final sample using multiple regressions by SPSS 19 and Eviews 6 Software show that there is meaningful direct relationship between tax deferral and firm value in the companies with high growth while there isn't meaningful relation in the companies with low growth.

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Type of Study: Research | Subject: Management
Received: 2015/02/17 | Accepted: 2015/02/17 | Published: 2015/02/17

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