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The role of corporate governance mechanisms on lender supervision: Testing the borrowers' tax planning theory
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Abbas Ghodratizoeram *   , Vahid Oskou , Mohammad Norouzi |
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Abstract: (104 Views) |
The main objective of this study is to investigate the role of corporate governance mechanisms on lenders' supervision: testing the theory of borrowers' tax planning. The statistical population of this study is companies listed on the Tehran Stock Exchange, which number 167 companies, and the time period of this study includes a 6-year period from the beginning of 2017 to 2023. The research method is of an applied type, and the new Rahavard Novin software and the Stock Exchange Organization website were used to collect research information, and then the collected data were analyzed using the Eviews software. The results of the study showed that there is a negative and significant relationship between corporate governance mechanisms and borrowers' tax avoidance. Corporate governance mechanisms also limit borrowers' tax aggression.
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| Keywords: Corporate governance mechanisms, tax aggression, tax avoidance. |
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Full-Text [PDF 939 kb]
(46 Downloads)
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Type of Study: Research |
Subject:
Auditing
Received: 2023/08/7 | Accepted: 2024/07/31 | Published: 2025/02/28
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