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eskandar, hoda, Ebrahimi, Poya. (1399). Tax Avoidance and Institutional Ownership: Active vs. Passive Ownership. , 5(17), 95-106.
hoda eskandar; Poya Ebrahimi. "Tax Avoidance and Institutional Ownership: Active vs. Passive Ownership". , 5, 17, 1399, 95-106.
eskandar, hoda, Ebrahimi, Poya. (1399). 'Tax Avoidance and Institutional Ownership: Active vs. Passive Ownership', , 5(17), pp. 95-106.
eskandar, hoda, Ebrahimi, Poya. Tax Avoidance and Institutional Ownership: Active vs. Passive Ownership. , 1399; 5(17): 95-106.

Tax Avoidance and Institutional Ownership: Active vs. Passive Ownership

International Journal of Finance & Managerial Accounting
دوره 5، شماره 17، مرداد 2020، صفحه 95-106  XML اصل مقاله (796.6 K)
نوع مقاله: Original Article
نویسندگان
hoda eskandar email 1؛ Poya Ebrahimi2
1Assistant Professor of Accounting, Faculty of Economics and Accounting, Central Tehran Branch, Islamic Azad University, Tehran, Iran
2BS student in Accounting,Faculty of Economics and Accounting, Central Tehran Branch, Islamic Azad University, Tehran, Iran.
چکیده
Agrawal. K. K. (2007). “corporate tax planning”. 1. 6/E: 3-11.
2) Aligholi, Mansooreh., Jalilian, Addi (2012). Investigating the Relationship between Long-Term / Temporary Institutional Investors and Effective Earnings Management. Knowledge of accounting and managerial Accounting. 1 (4): 27-42.
3) Almazan, A., Hartzell, J., Starks, L.T., 2005. Active institutional shareholders and cost of monitoring: Evidence from managerial compensation. Working paper, University of Texas at Austin.
4) Annuar, Hairul Azlan , Salihu Ibrahim Aramide and Obid iti Normala Sheikh (2014). Corporate ownership, governance and tax avoidance: An interactive effects. Procedia - Social and Behavioral Sciences, 164: 150 – 160 .
5) Berle, A.A., Jr. and Means, G.C. (1932), The Modern Corporation and Private Property, Macmillan, New York, NY.
6) Bradshow, M, Liao, G and Ma, M. (2016). Ownership structure and tax avoidance: evidence from agency costs of ownership in china. Working paper.
7) Bushee, B. J(1998). “The Influence of Institutional Investors on Myopic R&D Investment Behavior“, Accounting Review, 73: 305-334.Chen, K.-P., and C. Chu. 2005. Internal control vs. external manipulation: A model of corporate income tax evasion. RAND Journal of Economics 36: 151–164.
9) Cheng, C. S. A., H. H. Huang, Y. Li, and J. Stanfield. 2012. The effect of hedge fund activism on corporate tax avoidance. Accounting Review 87(5), 1493–1526.
10) Cornett, Marcia Millon, Marcus, Alan, Tehranian, Hassan and Saunders, Anthony (2007). " The impact of institutional ownership on corporate operating performance", Journal of Banking & Finance ,31 (2007) 1771–1794.
11) Crocker, K., and J. Slemrod. 2005. Corporate tax evasion with agency costs. Journal of Public Economics 89: 1593–1610.
12) Dyreng, S., M. Hanlon, and E. Maydew (2010), "The effects of executives on corporate tax avoidance", The Accounting Review, 85(4): 1163-1189.
13) Goh, Beng Wee, Lee, Jimmy, Chee Yeow, Lim and Shevlin, Terry. (2016). the Effect of Corporate Tax Avoidance on the Cost of Equity, The Accounting Review, 91(6): 1647–1670.
14) Hanlon, M, Heitzman , Sh (2010) , " A reviewof tax research", Journal of Accounting and Economics 50, 127-178.
15) Hasana, Iftekhar, Kim, Incheol Tengd, Haimeng and Wue Qiang. (2016). The Effect of Foreign Institutional Ownership on Corporate Tax Avoidance: International Evidence. Working paper.
16) Jam, Farhad. (2000). The Professional Behavior of Tax Advisers: Tax Avoidance and Tax Evasion "Auditor Journal, 6: 41-43.
17) Khani, Abdullah., Imani, Karim., and Mollai, Mahnam. (2013). Investigating the Relationship between Auditor’s Expertise in Industry and Tax Avoidance of Companies Listed in Tehran Stock Exchange". Auditing Knowledge, Vol 13, No 51: 43-68.
18) Khurana, I. K., Moser, W. J., 2013. Institutional shareholders’ investment horizons and tax avoidance. Journal of the American Taxation Association 35(1), 111–134.
19) Kholbadalov Utkir. (2012). cost of debt and institutional ownership: evidence from Malaysia. Revista Atlántica de Economía, 2 :1-36.
20) Khan Mozaffar, Srinivasan Suraj and Tan Liang . (2016). Institutional Ownership and Corporate Tax Avoidance: New Evidence .Electronic copy available at: http://ssrn.com/abstract=2779809
21) Kovermann, Jost and Velte, Patrick. (2019). The impact of corporate governance on corporate tax avoidance—A literature review. Journal of International Accounting, Auditing and Taxation, 36: 1-25.
22) Mehrani, Sasan, Moradi, Mohammad and Eskandar Hoda. (2017). Institutional Ownership Type and Earnings Quality: Evidence from Iran. Emerging Markets Finance & Trade, 1–20, 2016. ISSN: 1540-496X print/1558-0938 online. DOI: 10.1080/1540496X.2016.1145114
23) Navissi, Farshid. and Naiker, Vic (2006). "Institutional Ownership and corporate value", Managerial Finance, Vol. 32 No. 3, 2006 pp. 247-256.
24) Potter, G (1992). "Accounting Earnings Announcements, Institutional Investor Concentration, and Common Stook Returns," Journal Accounting Research, Spring: 146-155.
25) Pourheidari, Omid., Fadavi, Mohammadhassan., Amininia, Meysam. (2015). Investigating the Impact of Tax Avoidance on the Transparency of Financial Reporting of Companies Listed in Tehran Stock Exchange. "Quarterly Journal of Economic Research, 14 (52): 69-85.
26) Rego, S (2003), "Tax avoidance activities of U.S. Multinational corporations", Contemporary Accounting Research, Vol. 20, PP. 805–833.
27) Slemrod, J. 2004. The economics of corporate tax selfishness. National Tax Journal 57: 877–899.
28) Sitinjak, Norman Duma, Chandrarin, Grahita, Sunardi. (2019). Ultimate Ownership Structure, CSR and Tax Avoidance: Evidence from Publicly Listed Manufacturing Firms in Indonesia. IOSR Journal of Business and Management, 21(4): 47-53.
29) Velury, U. and D.S.Jenkins (2006). "Institutional Ownership and The Quality of Earnings", Journal of Business Research, 59:1043-1051.
30) Wang, Xiaohang (2010), "Tax Avoidance, Corporate Transparency, and Firm", Value 5, American Accounting Association Annual Meeting - Tax Concurrent Sessions. Available at SSRN: http://ssrn.com/abstract=1904046 or http://dx.doi.org/10.2139/ssrn.1904046.
کلیدواژه‌ها
Institutional Ownership؛ Active Institutional Ownership؛ Passive Institutional Ownership؛ Tax Avoidance
مراجع
1) Agrawal. K. K. (2007). “corporate tax planning”. 1. 6/E: 3-11.
2) Aligholi, Mansooreh., Jalilian, Addi (2012). Investigating the Relationship between Long-Term / Temporary Institutional Investors and Effective Earnings Management. Knowledge of accounting and managerial Accounting. 1 (4): 27-42.
3) Almazan, A., Hartzell, J., Starks, L.T., 2005. Active institutional shareholders and cost of monitoring: Evidence from managerial compensation. Working paper, University of Texas at Austin.
4) Annuar, Hairul Azlan , Salihu Ibrahim Aramide and Obid iti Normala Sheikh (2014). Corporate ownership, governance and tax avoidance: An interactive effects. Procedia - Social and Behavioral Sciences, 164: 150 – 160 .
5) Berle, A.A., Jr. and Means, G.C. (1932), The Modern Corporation and Private Property, Macmillan, New York, NY.
6) Bradshow, M, Liao, G and Ma, M. (2016). Ownership structure and tax avoidance: evidence from agency costs of ownership in china. Working paper.
7) Bushee, B. J(1998). “The Influence of Institutional Investors on Myopic R&D Investment Behavior“, Accounting Review, 73: 305-334.8) Chen, K.-P., and C. Chu. 2005. Internal control vs. external manipulation: A model of corporate income tax evasion. RAND Journal of Economics 36: 151–164.
9) Cheng, C. S. A., H. H. Huang, Y. Li, and J. Stanfield. 2012. The effect of hedge fund activism on corporate tax avoidance. Accounting Review 87(5), 1493–1526.
10) Cornett, Marcia Millon, Marcus, Alan, Tehranian, Hassan and Saunders, Anthony (2007). " The impact of institutional ownership on corporate operating performance", Journal of Banking & Finance ,31 (2007) 1771–1794.
11) Crocker, K., and J. Slemrod. 2005. Corporate tax evasion with agency costs. Journal of Public Economics 89: 1593–1610.
12) Dyreng, S., M. Hanlon, and E. Maydew (2010), "The effects of executives on corporate tax avoidance", The Accounting Review, 85(4): 1163-1189.
13) Goh, Beng Wee, Lee, Jimmy, Chee Yeow, Lim and Shevlin, Terry. (2016). the Effect of Corporate Tax Avoidance on the Cost of Equity, The Accounting Review, 91(6): 1647–1670.
14) Hanlon, M, Heitzman , Sh (2010) , " A reviewof tax research", Journal of Accounting and Economics 50, 127-178.
15) Hasana, Iftekhar, Kim, Incheol Tengd, Haimeng and Wue Qiang. (2016). The Effect of Foreign Institutional Ownership on Corporate Tax Avoidance: International Evidence. Working paper.
16) Jam, Farhad. (2000). The Professional Behavior of Tax Advisers: Tax Avoidance and Tax Evasion "Auditor Journal, 6: 41-43.
17) Khani, Abdullah., Imani, Karim., and Mollai, Mahnam. (2013). Investigating the Relationship between Auditor’s Expertise in Industry and Tax Avoidance of Companies Listed in Tehran Stock Exchange". Auditing Knowledge, Vol 13, No 51: 43-68.
18) Khurana, I. K., Moser, W. J., 2013. Institutional shareholders’ investment horizons and tax avoidance. Journal of the American Taxation Association 35(1), 111–134.
19) Kholbadalov Utkir. (2012). cost of debt and institutional ownership: evidence from Malaysia. Revista Atlántica de Economía, 2 :1-36.
20) Khan Mozaffar, Srinivasan Suraj and Tan Liang . (2016). Institutional Ownership and Corporate Tax Avoidance: New Evidence .Electronic copy available at: http://ssrn.com/abstract=2779809
21) Kovermann, Jost and Velte, Patrick. (2019). The impact of corporate governance on corporate tax avoidance—A literature review. Journal of International Accounting, Auditing and Taxation, 36: 1-25.
22) Mehrani, Sasan, Moradi, Mohammad and Eskandar Hoda. (2017). Institutional Ownership Type and Earnings Quality: Evidence from Iran. Emerging Markets Finance & Trade, 1–20, 2016. ISSN: 1540-496X print/1558-0938 online. DOI: 10.1080/1540496X.2016.1145114
23) Navissi, Farshid. and Naiker, Vic (2006). "Institutional Ownership and corporate value", Managerial Finance, Vol. 32 No. 3, 2006 pp. 247-256.
24) Potter, G (1992). "Accounting Earnings Announcements, Institutional Investor Concentration, and Common Stook Returns," Journal Accounting Research, Spring: 146-155.
25) Pourheidari, Omid., Fadavi, Mohammadhassan., Amininia, Meysam. (2015). Investigating the Impact of Tax Avoidance on the Transparency of Financial Reporting of Companies Listed in Tehran Stock Exchange. "Quarterly Journal of Economic Research, 14 (52): 69-85.
26) Rego, S (2003), "Tax avoidance activities of U.S. Multinational corporations", Contemporary Accounting Research, Vol. 20, PP. 805–833.
27) Slemrod, J. 2004. The economics of corporate tax selfishness. National Tax Journal 57: 877–899.
28) Sitinjak, Norman Duma, Chandrarin, Grahita, Sunardi. (2019). Ultimate Ownership Structure, CSR and Tax Avoidance: Evidence from Publicly Listed Manufacturing Firms in Indonesia. IOSR Journal of Business and Management, 21(4): 47-53.
29) Velury, U. and D.S.Jenkins (2006). "Institutional Ownership and The Quality of Earnings", Journal of Business Research, 59:1043-1051.
30) Wang, Xiaohang (2010), "Tax Avoidance, Corporate Transparency, and Firm", Value 5, American Accounting Association Annual Meeting - Tax Concurrent Sessions. Available at SSRN: http://ssrn.com/abstract=1904046 or http://dx.doi.org/10.2139/ssrn.1904046.

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