Tax optimization and the firm's value: Evidence from the Tunisian context

被引：19

作者：

Assidi, Soufiene ^{[1
]}

Aliani, Khaoula ^{[2
]}

Omri, Mohamed Ali ^{[3
]}

机构：

[1] El Manar Univ, GEF2A, Tunis, Tunisia

[2] PNU, Coll Business Adm, Business Dept, GEF2A, Riyadh, Saudi Arabia

[3] Univ El Manar, Fac Econ & Management, GEF2A, Tunis, Tunisia

来源：

BORSA ISTANBUL REVIEW | 2016年 / 16卷 / 03期

关键词：

Firm value; Tax optimization; Listed and non-listed firms; Tunisia;

D O I：

10.1016/j.bir.2016.04.002

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

The paper investigated the relationship between corporate tax optimization and the firm's value in the Tunisian context over an 11 year period. The empirical results revealed that tax optimization, accruals and investment increased the firm's value. After dividing the sample between listed and non-listed firms, we concluded that, compared to non-listed firms, the listed firms were better able to optimize tax through adopting a tax policy. Our findings help decision makers, researchers and practices to better understand the role of tax optimization in the management of firms and, also, in their performance. Copyright (C) 2016, Borsa Istanbul Anonim Sirketi. Production and hosting by Elsevier B.V.

引用

页码：177 / 184

页数：8

共 49 条

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