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The impact of firm characteristics and ownership structure on tax avoidance: An empirical study / Esraa Saeed Ali Elshennawy ; Supervised Abdel Aty Abdel Monsef , Adel Hussein Thabet

By: Contributor(s): Material type: TextTextLanguage: English Publication details: Cairo : Esraa Saeed Ali Elshennawy , 2021Description: 166 Leaves : charts ; 30cmOther title:
  • دراسة تطبيقية : تاثير خصائص المنشأة و هيكل الملكية على التجنب الضريبى [Added title page title]
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Dissertation note: Thesis (M.Sc.) - Cairo University - Faculty of Commerce - Department of Accounting Summary: This research aims to measure the impact of firm characteristics (firm size, leverage, profitability, capital intensity) and ownership structure (governmental ownership, ownership concentration) on tax avoidance. To this end, the researcher relied on a sample of 54 publicly listed firms on the Egyptian stock exchange during the period from 2014 to 2019. The data were analyzed using descriptive statistics, Pearson Correlation Matrix and multiple panel data linear regression models. The results revealed that both firm size and ownership concentration have a significant negative impact on GAAP ETR, and thus positively affect tax avoidance. As capital intensity and governmental ownership have a significant positive effect on GAAP ETR, they also impact tax avoidance negatively. Furthermore, it was found that the firm leverage and profitability have insignificant positive impacts on GAAP ETR
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Item type Current library Home library Call number Copy number Status Barcode
Thesis Thesis قاعة الرسائل الجامعية - الدور الاول المكتبة المركزبة الجديدة - جامعة القاهرة Cai01.05.02.M.Sc.2021.Es.I (Browse shelf(Opens below)) Not for loan 01010110083619000
CD - Rom CD - Rom مخـــزن الرســائل الجـــامعية - البدروم المكتبة المركزبة الجديدة - جامعة القاهرة Cai01.05.02.M.Sc.2021.Es.I (Browse shelf(Opens below)) 83619.CD Not for loan 01020110083619000

Thesis (M.Sc.) - Cairo University - Faculty of Commerce - Department of Accounting

This research aims to measure the impact of firm characteristics (firm size, leverage, profitability, capital intensity) and ownership structure (governmental ownership, ownership concentration) on tax avoidance. To this end, the researcher relied on a sample of 54 publicly listed firms on the Egyptian stock exchange during the period from 2014 to 2019. The data were analyzed using descriptive statistics, Pearson Correlation Matrix and multiple panel data linear regression models. The results revealed that both firm size and ownership concentration have a significant negative impact on GAAP ETR, and thus positively affect tax avoidance. As capital intensity and governmental ownership have a significant positive effect on GAAP ETR, they also impact tax avoidance negatively. Furthermore, it was found that the firm leverage and profitability have insignificant positive impacts on GAAP ETR

Issued also as CD

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