Rohollah Ghelichli
Department of Accounting, Gorgan Branch, Islamic Azad university, Gorgan ,Iran.
[ 1 ] - Tax avoidance and Firms Cost of Equity: The Moderating Role of outside Monitoring
Literature in tax avoidance indicates that the proceeds of tax avoidance can be invested on production affairs, which in turn enhance the future expected cash flow, thereby reducing the cost of equity. Based on this reasoning, the present study aims to examine whether tax avoidance is associated with the cost of equity with emphasis on the moderating effect of outside monitoring. To calculate t...
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