The relationship between tax avoidance and firm value with income smoothing A comparison between classical and Bayesian econometric in multilevel models

• Published in: International journal of organizational analysis (2005) Vol. 27; no. 1; pp. 125 - 148
• Main Authors: Akbari, Farzana, Salehi, Mahdi, Bagherpour Vlashani, Mohammad Ali
• Format: Journal Article
• Language: English
• Published: Bingley Emerald Group Publishing Limited 01.01.2019
• Subjects: Accounting; Cash flow; Corporate profits; Costs; Decision making; Earnings management; Economic models; Financial reporting; Fines & penalties; Hypotheses; Opportunity costs; Profitability; Quality; Stockholders; Studies; Tax avoidance; Tax evasion; Tax rates; Theory

PurposeThe purpose of this paper is to investigate the relationship between tax avoidance, firm value and managerial ability in Tehran Stock Exchange and Over the Counter (OTC), according to the related theoretical foundations.Design/methodology/approachTo calculate the managerial ability in this st...