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Are Corporate Dividend Policy, Earnings per Share and Share Price Affect Tax Aggressiveness Using Interest Coverage as an Intermediary Variable

المصدر: الفكر المحاسبي
الناشر: جامعة عين شمس - كلية التجارة - قسم المحاسبة والمراجعة
المؤلف الرئيسي: Abdel Megeid, Nevine Sobhy (Author)
مؤلفين آخرين: Abd-Elmageed, Mohamed Hassan (Co-Author) , ElSayed, Ola Alaa ElDine (Co-Author)
المجلد/العدد: مج25, ع1
محكمة: نعم
الدولة: مصر
التاريخ الميلادي: 2021
الصفحات: 1 - 29
DOI: 10.21608/atasu.2021.162504
ISSN: 2356-8402
رقم MD: 1210355
نوع المحتوى: بحوث ومقالات
اللغة: الإنجليزية
قواعد المعلومات: EcoLink
مواضيع:
كلمات المؤلف المفتاحية:
Dividend Policy | Earnings per Share | Share Price | Interest Coverage | Tax Aggressiveness | Egypt
رابط المحتوى:
صورة الغلاف QR قانون

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001 1957354
024 |3 10.21608/atasu.2021.162504 
041 |a eng 
044 |b مصر 
100 |a Abdel Megeid, Nevine Sobhy  |e Author  |9 341348 
245 |a Are Corporate Dividend Policy, Earnings per Share and Share Price Affect Tax Aggressiveness Using Interest Coverage as an Intermediary Variable 
260 |b جامعة عين شمس - كلية التجارة - قسم المحاسبة والمراجعة  |c 2021 
300 |a 1 - 29 
336 |a بحوث ومقالات  |b Article 
520 |b The purpose of this research is to investigate the interaction and the nature of relation between corporate dividend policy, earnings per share and the market price of the stock and planning of the corporate toward tax aggressiveness using interest coverage ratio as an intermediary variable. Ordinary least square regression model has been applied on panel data, it has been used to examine the required impact and to see how tax aggressiveness is significantly - and in what direction - affected by the management decision (agency theory) toward dividends payout and how the earnings per share and stock market price affect the tax planning in Egypt using a sample of 48 non-financial listed companies for the period of 2012-2019. This research runs three multiple regression models to examine the relationships between research variables. In cross-sectional tests, the statistical results indicate that earnings per share have a positive significant impact on interest coverage, while dividend payout, return on assets, return on equity and gross profit margin have a significant negative relationship with interest coverage. The findings revealed that also that dividend payout; earnings per share, return on assets and gross profit margin have a positive significant impact on tax aggressiveness, while stock market price and return on equity have a significant negative relationship with tax aggressiveness. Furthermore, it was found that return on assets and gross profit margin have a positive significant impact on tax aggressiveness, while interest coverage and return on equity have a significant negative relationship with tax aggressiveness. These results are important for investors who are most concern about the financial conditions of firms they are planning to invest in especially in emerging markets like Egypt. Firm's financial conditions determine the associated risks and, in turn the required rate of returns in terms of dividends payout and the share market price. 
653 |a إدارة الأرباح  |a أسعار الأسهم  |a عائدات الأسهم  |a الضرائب  |a مصر 
692 |b Dividend Policy  |b Earnings per Share  |b Share Price  |b Interest Coverage  |b Tax Aggressiveness  |b Egypt 
773 |4 الاقتصاد  |6 Economics  |c 017  |f Al-Fikr Al-Muhasabī  |l 001  |m مج25, ع1  |o 0541  |s الفكر المحاسبي  |t Accounting Thought  |v 025  |x 2356-8402 
700 |9 647347  |a Abd-Elmageed, Mohamed Hassan  |e Co-Author 
700 |9 647348  |a ElSayed, Ola Alaa ElDine  |e Co-Author 
856 |u 0541-025-001-017.pdf  |n https://atasu.journals.ekb.eg/article_162504.html 
930 |d y  |p y  |q n 
995 |a EcoLink 
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