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The effect of suspicious executives on tax shelters in Iran

Mahdi Salehi (Department of Economics and Administrative Sciences, Ferdowsi University of Mashhad, Mashhad, Iran)
Shantia Salimi (Department of Accountancy, Imamreza International University of Mashhad, Mashhad, Iran)

Journal of Management Development

ISSN: 0262-1711

Article publication date: 8 May 2017

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Abstract

Purpose

The purpose of this paper is to examine the relationship between suspicious executives and tax shelters.

Design/methodology/approach

Sample includes the 155 companies listed on the Tehran Stock Exchange during a period of seven years, from 2008 to 2015. Data were analyzed by using logistic panel regression with R software.

Findings

The results show that there is no association between the presence of suspicious executives and tax shelters or the firm value or both of them (tax shelters and the firm value).

Originality/value

The authors also investigated the implications of the firm value on suspicious executives. These findings are crucial to the state. However, several studies with similar subjects have been conducted in different countries. The current research is the first study in Iran.

Keywords

Citation

Salehi, M. and Salimi, S. (2017), "The effect of suspicious executives on tax shelters in Iran", Journal of Management Development, Vol. 36 No. 4, pp. 598-610. https://doi.org/10.1108/JMD-04-2016-0060

Publisher

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Emerald Publishing Limited

Copyright © 2017, Emerald Publishing Limited