[Home ] [Archive]   [ فارسی ]  
:: Main :: About :: Current Issue :: Archive :: Search :: Submit :: Contact ::
Main Menu
Home::
Journal Information::
Articles archive::
For Authors::
For Reviewers::
Registration::
Contact us::
Site Facilities::
::
Search in website

Advanced Search
..
Receive site information
Enter your Email in the following box to receive the site news and information.
..
:: Volume 4, Issue 4 (modern theories of accounting,winter 2015,vol.4,no.4,ser.14 2014) ::
3 2014, 4(4): 115-132 Back to browse issues page
Examine of the impact of firm’s business strategy on level of tax avoidance
Mehdi Bashiri Jouybari
Abstract:   (1579 Views)
Firm’s Business Strategy can be classified as a continuum between two different strategic orientations, with prospectors at one end and defenders at the other end. This research examines the impact of the type of business strategy has been used by firms on level of tax avoidance. With the use of the variables that combination of research and development expenditure, distribution costs, administrative and sales, fixed asset intensity and the ratio of market value to book, firms in related industries ranked and divided into groups two defenders and prospectors.
The sample includes 93 accepted firms in Tehran Stock Exchange during the period 1386 to 1392. The data is based on panel data model with fixed effects analysis is cross-sectional. Results of the research show that Firm’s Business Strategy has a significant influence on the level of tax avoidance And defense firms than prospective firms are doing more tax avoidance activities.
Keywords: defender firms, prospector firms, effective tax rates.
Full-Text [PDF 552 kb]   (95 Downloads)    
Type of Study: Research | Subject: General
Received: 2014/12/22 | Accepted: 2014/12/22 | Published: 2014/12/22
Send email to the article author

Add your comments about this article
Your username or Email:

CAPTCHA


XML   Persian Abstract   Print


Download citation:
BibTeX | RIS | EndNote | Medlars | ProCite | Reference Manager | RefWorks
Send citation to:

Bashiri Jouybari M. Examine of the impact of firm’s business strategy on level of tax avoidance. 3 2014; 4 (4) :115-132
URL: http://mta.raja.ac.ir/article-1-128-en.html


Rights and permissions
Creative Commons License This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Volume 4, Issue 4 (modern theories of accounting,winter 2015,vol.4,no.4,ser.14 2014) Back to browse issues page
فصلنامه نظریه های نوین حسابداری فصلنامه نظریه های نوین حسابداری
Persian site map - English site map - Created in 0.07 seconds with 37 queries by YEKTAWEB 4652