The Impact of Institutional Ownership on Tax Avoidance and Accounting Conservatism in Companies Listed in Tehran Stock Exchange

These days, institutional investors play an important role and influence the performance and goals of companies. On the other hand, they may have incentives to actively monitor management. Therefore, Major shareholders have a lot of power to control management behavior and prevent themselves from becoming victims of agency conflict. Due to the importance of this issue, the present research has been tested with the aim of the effect of institutional ownership on tax avoidance and accounting conservatism in companies listed in Tehran Stock Exchange during the years 2018 to 2022 with the number of 525 observations. The research method is correlation based on regression and based on panel data. In this regard, the statistical population of this research is made up of all the companies accepted in Tehran Stock Exchange, which were selected by the method of systematic removal of 105 companies. The results of this research regarding the first hypothesis show that institutional ownership has a positive and significant effect on tax avoidance. Also, the analysis regarding the second hypothesis showed that institutional ownership has a positive and significant effect on accounting conservatism.