The impact of stock market pressure on tax benefits based on the Ming-Chin Chen model (2015)
Subject Areas : Financial Knowledge of Securities AnalysisHosein Norouzizadeh 1 , M. Reza Setayesh 2 , M. Hasan Janani 3
1 - M.A" Student in Financial Management, Science and Research Branch, Islamic Azad University.
2 - Assistant Professor & Faculty Member Of Accounting Department, Broujerd Branch, Islamic Azad University, Boroujerd, Iran
3 - Assistant Professor & Faculty Member Of Accounting Department, Broujerd Branch, Islamic Azad University, Boroujerd, Iran
Keywords: stock market pressures, tax benefits, panel data analysis,
Abstract :
The main aim of this study was to investigate the impact of stock market pressure on tax benefits based on the Ming - Chin Chen model (2015). Using screening method, 113 companies were selected as sample. This retrospective research investigated the impact of the independent variable of “ stock market pressure ” on tax benefits of studied companies . This was a semi - experimental applied descriptive - correctional study . It analyzed the financial statements of companies during 2010 - 2015 . A panel data analysis with random effects was used to analyze the data .A multivariate regression analysis was used to analyze the data . The results at a 95% confidence interval showed that there was a significant positive (direct) relationship between stock market pressures and tax benefits of companies listed in Tehran Stock Exchange.
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