The purpose of this study was to investigate the influence of independent board members on the relationship between tax avoidance and the risk of falling stock prices of listed companies in Tehran Stock Exchange. To test the hypothesis, 80 companies participated in a 6-year period (2007-2012). To test the hypothesis, a hybrid data model is used.
The results show that there is no meaningful relationship between effective rate of tax in cash and long term tax in cash with the risk of falling stock prices, but there is a significant reverse relationship between the effective rate of commitment tax and long-term commitment tax with the risk of falling stock prices
amini,P , alizadeh,A and rajabi,M . (2015). To Investigate the Influence of Independent Board Members on the Relationship between Tax Avoidance and the Risk of Falling Stock Prices. Quarterly Journal of Securities Exchange, 8(30), 53-81.
MLA
amini,P , , alizadeh,A , and rajabi,M . "To Investigate the Influence of Independent Board Members on the Relationship between Tax Avoidance and the Risk of Falling Stock Prices", Quarterly Journal of Securities Exchange, 8, 30, 2015, 53-81.
HARVARD
amini P, alizadeh A, rajabi M. (2015). 'To Investigate the Influence of Independent Board Members on the Relationship between Tax Avoidance and the Risk of Falling Stock Prices', Quarterly Journal of Securities Exchange, 8(30), pp. 53-81.
CHICAGO
P amini, A alizadeh and M rajabi, "To Investigate the Influence of Independent Board Members on the Relationship between Tax Avoidance and the Risk of Falling Stock Prices," Quarterly Journal of Securities Exchange, 8 30 (2015): 53-81,
VANCOUVER
amini P, alizadeh A, rajabi M. To Investigate the Influence of Independent Board Members on the Relationship between Tax Avoidance and the Risk of Falling Stock Prices. Quarterly Journal of Securities Exchange. 2015;8(30):53-81 (In Persian).
