نوع مقاله : مقاله پژوهشی
نویسنده
گروه حسابداری، واحد تهران جنوب، دانشگاه آزاد اسلامی، تهران، ایران.
چکیده
کلیدواژهها
موضوعات
عنوان مقاله [English]
نویسنده [English]
Paying taxes reduces the profits and cash left over for other stakeholders, including shareholders. It is therefore natural for companies and their shareholders to take steps to avoid paying taxes. Also, when companies are in financial distress, the benefits of tax avoidance outweigh the costs. The present study analyzed the relationship between financial leverage and ownership structure in financially distressed companies; with respect to the cash and accrual tax avoidance approach. For this purpose; information on 64 companies listed on the Tehran Stock Exchange for a ten-year period (from the beginning of 2015 to the end of 2024) , extraction, calculation of research variables, and necessary statistical tests were performed. The present research method is descriptive-correlational and its design is experimental and uses a ex-post facto approac h. In order to test the research hypotheses, multivariate linear regression was used. The research findings indicated that in financially distressed companies; there is a negative and significant relationship between ownership structure and financial leverage, cash tax avoidance has no effect on the relationship between ownership structure and financial leverage, and accrual tax avoidance has an effect on the relationship between ownership structure and financial leverage.
کلیدواژهها [English]
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