Seifzadeh, Maryam - In: Journal of Risk and Financial Management 15 (2022) 11, pp. 1-15
The current study investigates the relationship between tax avoidance, management ability, and firm value. Three … indicated a negative relationship between managerial ability and tax avoidance. Moreover, we find a significant negative … relationship between tax avoidance and firm value. Finally, the findings argue that in companies with high-ability managers, the …