The relationship between deferred taxes and ownership structure of listed corporates in Tehran Stock Exchange
- سال انتشار: 1394
- محل انتشار: دومین کنفرانس بین المللی رویکردهای نوین در علوم،مهندسی وتکنولوژی
- کد COI اختصاصی: NSOECE02_095
- زبان مقاله: انگلیسی
- تعداد مشاهده: 782
نویسندگان
Master of Accounting, Islamic Azad University, Islam Shahr branch
چکیده
Deferred taxes is considered as one of key tools for financial planning. In most cases, taxpayers (corporates) plan their financial events and use accounting practices in strategic way that tax payment is transferred to next periods. In order to reach this issue, corporates take advantage of extensive financial planning to maximize deferred taxes which is a free fund through scheduling management of financial events and accounting practices. This paper examines the relationship between deferred taxes and ownership structure in listed corporates in TSE2. The dependent variable is deferred taxes. The independent variable is ownership structure (ownership concentration and institutional shareholder ownership percentage). The population consists of listed corporates in TSE from 2008 to 2014. After screening and elimination of outlying observations, the sample size is reported 117 corporates. The results of data analysis with multivariate linear regression show that deferred taxes were found to be directly associated with ownership concentration and institutional shareholder ownership percentageکلیدواژه ها
deferred taxes, corporate governance mechanisms, ownership concentration, and institutional shareholder ownership percentageاطلاعات بیشتر در مورد COI
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