Public Sector Accounting and Budgeting

Public Sector Accounting and Budgeting

The relationship between sustainable institutional investors and corporate sustainability performance with tax avoidance

Document Type : Original Article

Authors
Majid Moradi 1
Vahid Oskou 2
Mohamad Amin Baghaie 3
1 Assistant Professor of Accounting,, Islamic Azad University, Saveh Branch, Iran
2 Assistant Professor of Accounting, Department of Administrative and Economic, Faculty of Humanities, Gonbad Kavous University, Iran
3 Master of Accounting, Islamic Azad University, Saveh Branch, Iran
10.22034/psab.2025.213123
Abstract
The present study examines the relationship between sustainable institutional investors and the company's sustainable performance with tax avoidance. This research is an Applied Research in terms of its nature and descriptive method and in terms of its purpose, and since in the current research the current state of the variables has been analyzed by collecting information through past information, it is in the ranks of descriptive studies. And it is included after the event. In the course of conducting this research, two hypotheses were formulated and 167 Firms were selected through systematic elimination sampling for the 8-year period between 2016 and 2022, and the data related to the research variables were collected in Excel using the software. Statistical analyzes were carried out. The results of the hypothesis test showed that stable institutional investors and the company's sustainability performance have a significant inverse relationship with tax avoidance, that is, the greater the stability of institutional shareholders and the greater the company's sustainability performance, the less the company will avoid paying taxes.
Keywords
Sustainable institutional investors
Sustainable corporate performance
Tax avoidance

Subjects

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Public Sector Accounting and Budgeting
Volume 6, Issue 1 - Serial Number 19
February 2025
Pages 29-51

  • Receive Date 12 October 2024
  • Revise Date 17 December 2024
  • Accept Date 09 January 2025