Nonlinear relationship between institutional investors' ownership and capital structure: evidence from Iranian firms

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The Impact of Institutional Ownership on the Relationship between Tax and Capital Structure

One of the reasons that companies avoid paying their taxes is that they choose to use debts for their funding. In other words, tax saving, an activity of companies to avoid taxpaying, can be used to finance corporate projects. Furthermore, since institutional owners are more inclined to supervise, they may shrink managerial behaviors to avoid taxpaying. In this study, institutional owners’ supe...

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the impact of institutional ownership on the relationship between tax and capital structure

one of the reasons that companies avoid paying their taxes is that they choose to use debts for their funding. in other words, tax saving, an activity of companies to avoid taxpaying, can be used to finance corporate projects. furthermore, since institutional owners are more inclined to supervise, they may shrink managerial behaviors to avoid taxpaying. in this study, institutional owners’ supe...

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ژورنال

عنوان ژورنال: International Journal of Managerial and Financial Accounting

سال: 2019

ISSN: 1753-6715,1753-6723

DOI: 10.1504/ijmfa.2019.097827