Effects of Tax Risks on Cash Holdings of Companies Listed in Tehran Stock Exchange

This study examines causes of cash holdings of the companies listed in Tehran Stock Exchange, regarding the perspective of tax risks. The relationship between tax risks and cash holdings of the companies can be explained by precautionary motive for cash holdings.The precautionary motive for cash hol...

ver descrição completa

Detalhes bibliográficos

Principais autores:	Kamran Pakizeh, Mohammadreze Heidari, Mehdi Bashiri Joibari
Formato:	Artigo
Idioma:	Persa
Publicado em:	Shahid Bahonar University of Kerman 2015-11-01
coleção:	مجله دانش حسابداری
Assuntos:	tax aggressive procedure precautionary motive for cash holdings standard deviation of effective tax rate
Acesso em linha:	https://jak.uk.ac.ir/article_1409_33e1332bc49dd35f95b90b9024d364a9.pdf
Tags:	Adicionar Tag Sem tags, seja o primeiro a adicionar uma tag!