Reviewing Influence of Information Asymmetry on Corporate Tax Avoidance

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Authors

  • Manijeh Kord Manjiri
     Department of Accounting, Alborz Science and Research Branch, Islamic Azad University, Hashtgerd ,IR
  • Mahdi Ahmadipanah
     Department of Management, Payame Noor University (PNU), P.O. Box, 19395-3697, Tehran

DOI:

https://doi.org/10.18311/jeoh/2019/23075

Keywords:

Effective Tax Rate, Information Asymmetry, Tax Avoidance

Abstract

Aim of this study is to review relationship between information asymmetry and tax avoidance in firms listed in Tehran Stock Exchange. To this end, 121 firms from listed firms in Tehran Stock Exchange have been selected using a screening technique during the years 2005-2015. The data have been analyzed either in pool or panel. In this study, Levin, Lane and Chou test have been used to determine the reliability of the research variables. And the independent, dependent and control variables of the research during the research period have been stable which is tested by components of F Limer and Hausman tests and multivariate regression used for hypotheses tests. The dependent variable of this research is tax avoidance, which has been used to measure three effective tax rates, effective tax rates and permanent tax disputes. The results show that there is a negative and significant relationship between information asymmetry and effective tax rate, between information asymmetry and effective tax rate, and between asymmetric information of permanent tax dispute, relationship is negative and significant.

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Published

2019-09-06

How to Cite

Manjiri, M. K., & Ahmadipanah, M. (2019). Reviewing Influence of Information Asymmetry on Corporate Tax Avoidance. Journal of Ecophysiology and Occupational Health, 19(1-2), 1–11. https://doi.org/10.18311/jeoh/2019/23075

Issue

Volume 19, Issue 1&2, June 2019

Section

Articles
Crossref
Scopus
Google Scholar
Europe PMC
Received 2018-12-27
Accepted 2019-06-11
Published 2019-09-06

 

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