In this paper, the effect of board size and independence on tax aggressiveness of listed companies in Tehran Stock Exchange was investigated. To measuring tax aggressiveness, book-tax differences and effective tax rate were used. Also, the effects of some variables such as firm size, leverage, profitability, tax audit, growth opportunities and life were controlled. Findings of 146 firms during 1380 to 1391 show that board independence negatively affects the book-tax differences. Also, this variable positively affects the effective tax rate. In overall, results indicate that board independence reduces the firm's willingness to take tax aggressiveness approaches. However, empirical evidence suggests that size of board does not have a significant effect on the book-tax differences and effective tax rate.
Setayesh, M. H., Sarvestani, A., & Seyedi, S. J. (2014). Investigating the Effects of Board Size and Independence on Tax Aggressiveness. Applied Research in Financial Reporting, 3(1), 7-28.
MLA
Mohammad Hosein Setayesh; Amir Sarvestani; Seyed Jalal Seyedi. "Investigating the Effects of Board Size and Independence on Tax Aggressiveness". Applied Research in Financial Reporting, 3, 1, 2014, 7-28.
HARVARD
Setayesh, M. H., Sarvestani, A., Seyedi, S. J. (2014). 'Investigating the Effects of Board Size and Independence on Tax Aggressiveness', Applied Research in Financial Reporting, 3(1), pp. 7-28.
VANCOUVER
Setayesh, M. H., Sarvestani, A., Seyedi, S. J. Investigating the Effects of Board Size and Independence on Tax Aggressiveness. Applied Research in Financial Reporting, 2014; 3(1): 7-28.
