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Paper Information

Journal:   MANAGEMENT ACCOUNTING   FALL 2014 , Volume 7 , Number 22; Page(s) 53 To 67.
 
Paper: 

BOARD OF DIRECTORS’ CHARACTERISTICS AND TAX AGGRESSIVENESS

 
 
Author(s):  BAHRI SALES JAMAL, BAHNAMON YAGOB, MADADIZADEH IBRAHIM
 
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Abstract: 

The purpose of this study is to investigate the relationship between board characteristics (board size, board independence, board meetings, board expertise) and tax aggressiveness in firms listed in Tehran Stock Exchange (TSE) during the period between 2003 to 2011. The population of study includes firms listed in Tehran Stock Exchange and 71 firms are selected as research sample. In this study, linear regression model is used to test the hypothesis. The results indicate that, there is significant relationship between some board of directors’ characteristics and tax aggressiveness and there is no significant relationship between others. Therefore, the board characteristics (board independence and board expertise) have a significant relationship with tax aggressiveness and there is no significant relationship between board characteristics (board size and board meetings) and tax aggressiveness.

 
Keyword(s): CHARACTERISTICS OF BOARD OF DIRECTORS, EFFECTIVE TAX RATE, TAX AGGRESSIVENESS
 
 
References: 
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Click to Cite.
APA: Copy

BAHRI SALES, J., & BAHNAMON, Y., & MADADIZADEH, I. (2014). BOARD OF DIRECTORS’ CHARACTERISTICS AND TAX AGGRESSIVENESS. MANAGEMENT ACCOUNTING, 7(22), 53-67. https://www.sid.ir/en/journal/ViewPaper.aspx?id=408048



Vancouver: Copy

BAHRI SALES JAMAL, BAHNAMON YAGOB, MADADIZADEH IBRAHIM. BOARD OF DIRECTORS’ CHARACTERISTICS AND TAX AGGRESSIVENESS. MANAGEMENT ACCOUNTING. 2014 [cited 2021May11];7(22):53-67. Available from: https://www.sid.ir/en/journal/ViewPaper.aspx?id=408048



IEEE: Copy

BAHRI SALES, J., BAHNAMON, Y., MADADIZADEH, I., 2014. BOARD OF DIRECTORS’ CHARACTERISTICS AND TAX AGGRESSIVENESS. MANAGEMENT ACCOUNTING, [online] 7(22), pp.53-67. Available: https://www.sid.ir/en/journal/ViewPaper.aspx?id=408048.



 
 
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