| 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
|
