البحث أثر إدارة الأرباح والتهرب الضريبي في القيمة السوقية للشركة"دراسة تجريبية على المصارف المدرجة في سوق دمشق للأوراق المالية"
Keywords:
Earning Management, Tax Evasion, Firm Value, Effective Tax Rate, Miller RatioAbstract
This study, primiarly, aims to examine the relationship between Earning Management and Tax Evasion and then study their impacts on Firm Value for Banks listed in Damascus Security Exchange.
The study used secondary data collected from published financial statements available on Banks official websites and Damascus Security Exchange website leading to a sample of 11 Banks over 11 year period from 2013 to 2020.
Using Panel Data analysis, the results showed no relationship between Earning Management and Tax Evasion and only Tax Evasion had significantly negative impact on Bank value. This impact was not affected when Financial Leverage, Growth, and Firm Size were controlled showing a significantly impact of Financial Leverage on Banks Value as well.
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