The effect of management ability on the relationship between corporate governance and tax avoidance
Corporate governance is a factor influencing the type of corporate response to corporate tax rate changes. The purpose of this study is to investigate the impact of management ability on the relationship between corporate governance and tax avoidance. In order to measure overconfidence of self-management, two different indicators were defined based on past research. The information required for this research is from the 120-year financial statements of the company in the period 1396-1391. Research is applied research and its method is correlative in nature and content. Research has been done in the framework of deductive-deductive reasoning and panel analysis has been used to analyze the hypothesis. The results of the testing of research hypotheses showed that there is a significant relationship between corporate governance and tax avoidance. It also affects the ability to manage the relationship between corporate governance and tax avoidance.
- حق عضویت دریافتی صرف حمایت از نشریات عضو و نگهداری، تکمیل و توسعه مگیران میشود.
- پرداخت حق اشتراک و دانلود مقالات اجازه بازنشر آن در سایر رسانههای چاپی و دیجیتال را به کاربر نمیدهد.