To Investigate the Influence of Independent Board Members on the Relationship between Tax Avoidance and the Risk of Falling Stock Prices

Author(s):

Peyman Amini , Ali Alizadeh , Mahnaz Rajabi

Abstract:
The purpose of this study was to investigate the influence of independent board members on the relationship between tax avoidance and the risk of falling stock prices of listed companies in Tehran Stock Exchange. To test the hypothesis, 80 companies participated in a 6-year period (2007-2012). To test the hypothesis, a hybrid data model is used.
The results show that there is no meaningful relationship between effective rate of tax in cash and long term tax in cash with the risk of falling stock prices, but there is a significant reverse relationship between the effective rate of commitment tax and long-term commitment tax with the risk of falling stock prices
Keywords:

Effective Tax Rate , Tax Avoidance , Independence of the Board Members , Risk of Falling Stock Prices

Language:
Persian
Published:
Journal of Securities Exchange, Volume:8 Issue: 30, 2015
Page:
53
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