Title of article :
Exploring the Nexus between Corporate Tax Avoidance, Organizational Capital, and Firm Characteristics
Author/Authors :
Asnaashari ، Hamideh Department of Accounting - Management and Accounting Faculty - Shahid Beheshti University , Daghani ، Reza Department of Accounting - Management and Accounting college - Allameh Tabatabai University , Bagheri ، Morteza Department of Accounting - Management and Accounting Faculty - Shahid Beheshti University , Hadian ، Sadegh Department of Accounting - Economic and Administrative Science Faculty - Ferdowsi University of Mashhad
Abstract :
Tax avoidance practices wield a substantial influence on the fiscal landscape, shaped by the strategic decisions of businesses and their organizational capital (OC), a vital reservoir of strategic assets unique to each firm. This study delves into the nuanced relationship between corporate tax avoidance and OC within the Iranian context, while also examining the moderating effects of firm size and CEO overconfidence. Leveraging a dataset spanning from 2016 to 2021, comprising 142 firms listed on the Tehran Stock Exchange, and employing advanced multivariate regression techniques, our analysis unveils a significant and positive association between tax avoidance strategies and OC. Notably, this relationship remains consistent across firms of varying sizes, indicating that size does not significantly moderate this association. Furthermore, our investigation reveals the influential role of CEO overconfidence in shaping the intricate interplay between tax avoidance and OC. These findings contribute to the ongoing discourse on corporate tax strategies, offering insights applicable to firms of diverse sizes and magnitudes.
Keywords :
Corporate Tax Avoidance , Organizational capital , CEO Overconfidence , firm size , Tehran Stock Exchange
Journal title :
Iranian Journal of Accounting, Auditing and Finance (IJAAF)
Journal title :
Iranian Journal of Accounting, Auditing and Finance (IJAAF)
