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Are Tax Avoidance, Corporate Social Responsibility and Financial Performance Affecting Firm Value in the Egyptian Listed Companies

المصدر: الفكر المحاسبي
الناشر: جامعة عين شمس - كلية التجارة - قسم المحاسبة والمراجعة
المؤلف الرئيسي: Abd-Elmageed, Mohamed Hassan (Author)
مؤلفين آخرين: Abo Ashour, Bassant Abdelmordy Mohamed (Co-Author)
المجلد/العدد: مج25, ع1
محكمة: نعم
الدولة: مصر
التاريخ الميلادي: 2021
الصفحات: 1 - 33
DOI: 10.21608/atasu.2021.170161
ISSN: 2356-8402
رقم MD: 1210356
نوع المحتوى: بحوث ومقالات
اللغة: الإنجليزية
قواعد المعلومات: EcoLink
مواضيع:
كلمات المؤلف المفتاحية:
Tax Avoidance | Corporate Social Responsibility | Financial Performance | Firm Value | Egypt
رابط المحتوى:
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LEADER 03086nam a22002417a 4500
001 1957357
024 |3 10.21608/atasu.2021.170161 
041 |a eng 
044 |b مصر 
100 |a Abd-Elmageed, Mohamed Hassan  |e Author  |9 529261 
245 |a Are Tax Avoidance, Corporate Social Responsibility and Financial Performance Affecting Firm Value in the Egyptian Listed Companies 
260 |b جامعة عين شمس - كلية التجارة - قسم المحاسبة والمراجعة  |c 2021 
300 |a 1 - 33 
336 |a بحوث ومقالات  |b Article 
520 |b Although previous studies have examined the relationship between tax avoidance and corporate social responsibility, there is no evidence for this relationship in emerging economies, including Egypt that characterized by a weak institutional, enforcement systems and investor protection and a high level of corruption. Therefore, this research examines the relationship between tax avoidance and the level of corporate social responsibility disclosure and show how both have an impact on the firm value. The topic of this research is rarely investigated in the academic and business literature which is whether the level of tax avoidance influences corporate social responsibility and in turn firm value. Using a research sample of 36 non-financial listed firms during the period 2012-2018, the researcher run six multiple regression models to examine the impact of tax avoidance and corporate social responsibility, Tobin’s Q ratio and firm size on firm value using the financial performance as a moderator variable (measured using margin, current ratio, asset turnover, inventory turnover, profit gross margin, ROE, ROA). The statistical results found that gross profit margin, return on assets and Tobin’s Q ratio have a positive significant impact on tax avoidance, while current ratio, asset turnover, inventory turnover, return on equity and firm size have a significant negative relationship with tax avoidance. In addition findings shows that current ratio and return on equity have a positive significant impact on corporate social responsibility, while asset turnover, return on assets, Tobin’s Q ratio and firm size have a significant negative relationship with corporate social responsibility. Moreover, tax avoidance, corporate responsibility social, Tobin’s Q ratio and firm size found to have a positive significant impact on firm value. 
653 |a التهرب الضريبي  |a المسؤولية الاجتماعية  |a الأداء المالي  |a منظمات الأعمال  |a البورصة المصرية 
692 |b Tax Avoidance  |b Corporate Social Responsibility  |b Financial Performance  |b Firm Value  |b Egypt 
773 |4 الاقتصاد  |6 Economics  |c 018  |f Al-Fikr Al-Muhasabī  |l 001  |m مج25, ع1  |o 0541  |s الفكر المحاسبي  |t Accounting Thought  |v 025  |x 2356-8402 
700 |a Abo Ashour, Bassant Abdelmordy Mohamed  |e Co-Author  |9 647349 
856 |u 0541-025-001-018.pdf  |n https://atasu.journals.ekb.eg/article_170161.html 
930 |d y  |p y  |q n 
995 |a EcoLink 
999 |c 1210356  |d 1210356