Tax optimization and the firm s value: Evidence from the Tunisian context
محل انتشار: کنفرانس جامع علوم مدیریت و حسابداری
سال انتشار: 1395
نوع سند: مقاله کنفرانسی
زبان: انگلیسی
مشاهده: 444
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شناسه ملی سند علمی:
MSACONF01_359
تاریخ نمایه سازی: 10 تیر 1396
چکیده مقاله:
The paper investigated the relationship between corporate tax optimization and the firm s value in the Tunisian context over an 11 year period. The empirical results revealed that tax optimization, accruals and investment increased the firm s value. After dividing the sample between listedand non-listed firms, we concluded that, compared to non-listed firms, the listed firms were better able to optimize tax through adopting a taxpolicy. Our findings help decision makers, researchers and practices to better understand the role of tax optimization in the management of firms and, also, in their performance.
کلیدواژه ها:
نویسندگان
Soufiene Assidi
GEF۲A, El Manar University, Tunisia
Khaoula Aliani
GEF۲A, Business Department, College of Business Administration, PNU, Saudi Arabia
Mohamed Ali Omri
GEF۲A, Faculty of Economics and Management, University of El Manar, Tunisia