نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشجوی دکتری رشته مدیریت صنعتی دانشگاه تهران، ایران
2 مدرس دانشگاه افسری و تربیت پاسداری امام حسین(ع)
3 عضو هیئت علمی دانشگاه افسری و تربیت پاسداری امام حسین(ع)
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
The purpose of this research is to evaluate the relationship between the
ownership components of the board of directors' characteristics and the
bold tax strategy in market companies admitted to the Tehran Stock
Exchange. For this purpose, in the current research, the data of 135
market companies admitted to the Tehran Stock Exchange in the time
period of 2015-2022 and the multiple linear regression method were
used. In this research, in order to measure the characteristics of the
board of directors, the components of independence of the board of
directors and gender diversity of the board of directors, and to measure
the ownership structure, the criteria of managerial ownership and
institutional ownership were used. The findings of this research show
that there is a negative relationship between institutional ownership and
bold tax strategy. On the other hand, the findings showed that there is a
positive relationship between managerial ownership and bold tax
strategy. Also the existence of any relationship between diversity
gender and independence of the board of directors were rejected with a
bold tax strategy.
کلیدواژهها [English]
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