1
Department of Accounting,Faculty of Economic & Management, Urmia University
2
Department of Accounting, Faculty of Economic & Management, Urmia University
3
Department of Accounting, Arak Branch, Islamic Azad University
Abstract
Agency Theory and Corporate Tax Compliance: Empirical Evidence from Tehran Stock Exchange
Abstract Using structural equation modeling approach, this research aims to explore the effect of agency conflicts on tax compliance. For this purpose, 107 publicly listed firms from Tehran Stock Exchange for the period 1387 to 1394 (Iranian Calendar) are selected as final data set. As an independent variable, the observable variables such as return on assets ratio, assets utilization ratio, free cash flows ratio, leverage ratio, growth opportunities and firm size are used to proxy the agency costs. In addition, difference between definite tax and express tax are used to measure tax compliance which is depend variable and percentage of institutional investors and audit office type are considered as control variables. The results indicate that the increase of agency conflicts leads to increasing tax non-compliance over the separation of ownership and management.
Qaderi,B. , Piry,P. and Akhondi,M. (2018). Agency Theory and Corporate Tax Compliance: Empirical Evidence from Tehran Stock Exchange. Operational and Performance Research in Accounting and Auditing, 1(4), 75-98.
MLA
Qaderi,B. , , Piry,P. , and Akhondi,M. . "Agency Theory and Corporate Tax Compliance: Empirical Evidence from Tehran Stock Exchange", Operational and Performance Research in Accounting and Auditing, 1, 4, 2018, 75-98.
HARVARD
Qaderi B., Piry P., Akhondi M. (2018). 'Agency Theory and Corporate Tax Compliance: Empirical Evidence from Tehran Stock Exchange', Operational and Performance Research in Accounting and Auditing, 1(4), pp. 75-98.
CHICAGO
B. Qaderi, P. Piry and M. Akhondi, "Agency Theory and Corporate Tax Compliance: Empirical Evidence from Tehran Stock Exchange," Operational and Performance Research in Accounting and Auditing, 1 4 (2018): 75-98,
VANCOUVER
Qaderi B., Piry P., Akhondi M. Agency Theory and Corporate Tax Compliance: Empirical Evidence from Tehran Stock Exchange. Oper. Perform. Res. Acc. Audit., 2018; 1(4): 75-98.
