Title : ( An investigation on Impact of Institutional ownership and company proprietorship on Tax Aggressive Policy )
Authors: Mahdi Moradi , Kazemzadeh Fariba ,
Full TextAbstract
Abstract: This study was evaluating the impact of institutional possession and company possession on tax aggressive policy structure in corporations listed Iranian capital stock market. Sample of the analysis was consisting of 90 corporations throughout 2007 and 2010. Moreover, method for testing the analysis hypothesis was “Logistic Regression Analysis.” Findings showed that important relationship exists between tax statuses of the company with tax aggressive policy of company and additionally there wasn\'t important relationship between corporate possession and tax aggressive policy.
Keywords
, Institutional ownership, Tax Aggressive, Iran
@article{paperid:1034750,
author = {Moradi, Mahdi and Kazemzadeh Fariba},
title = {An investigation on Impact of Institutional ownership and company proprietorship on Tax Aggressive Policy},
journal = {Journal of American Science},
year = {2013},
volume = {9},
number = {5},
month = {January},
issn = {1545-1003},
pages = {54--60},
numpages = {6},
keywords = {Institutional ownership; Tax Aggressive; Iran},
}
%0 Journal Article
%T An investigation on Impact of Institutional ownership and company proprietorship on Tax Aggressive Policy
%A Moradi, Mahdi
%A Kazemzadeh Fariba
%J Journal of American Science
%@ 1545-1003
%D 2013
