Asian Journal of Research in Business Economics and Management
  • Year: 2015
  • Volume: 5
  • Issue: 8

Investigating the Relationship between Taxation and Debt Maturity of Firms Listed in Tehran Stock Exchange

  • Author:
  • Abolfazl Ghadiri Moghaddama, Mahdi Filsaraeib, Morteza Moradic, Hamid Daneshmandc, Saeed Bicharanlouc, Raziyeh Langaric
  • Total Page Count: 8
  • Page Number: 108 to 115

aAssociate Professor and Manager, Hakiman Institute of Higher Education, Bojnourd, Iran

bDepartment of Accounting, Bojnourd Branch, Islamic Azad University, Bojnourd, Iran

cM.A. Student of Accounting, Hakiman Institute of Higher Education, Bojnourd, Iran

Online published on 6 August, 2015.

Abstract

This study attempts to answer this question that is there a significant relationship between taxation and debt maturity in firms listed in Tehran Stock Exchange or not? Therefore, the data of 114 firms listed in Tehran Stock Exchange over the 2010 to 2014 period and linear regression method are used. The results of the study show that there is a reversed significant relationship between effective tax rate and debt maturity.

Keywords

Taxation, Debts Level, Debt Maturity, Tehran Stock Exchange