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 indepe More
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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