Investigating the effect of conservatism on the relationship between tax avoidance and investment efficiency
This study investigates the effect of conservatism on the relationship between tax avoidance and investment efficiency in listed companies. The main purpose of this study is to establish the relationship between variables and their effect on each other. For this purpose, the sample size and the period of study were 80 companies, respectively, from 2011 to 2021. Multiple regression was used to test the research hypotheses and 12STATTA and 10Eviews software were used to analyze the data. The results showed that there was no relationship between low-level conservatism increasing tax avoidance leading to reduced investment efficiency, and that the relationship between high-level conservatism leading to increased tax avoidance increased There can be no increase in investment efficiency, but it can be said that if we take the analysis of hypotheses at the level of 10%, tax avoidance has a significant relationship with investment efficiency.
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