1
Master of accounting, accounting group, Tabriz branch, Islamic azad university, Tabriz, Iran.
2
associate professor Of accounting, Tabriz branch, Islamic azad university, Tabriz, Iran.
Abstract
The effective tax rate is one of the most important financial issues which companies has been faced it and due to it's impact on net profit figure, the mentioned problem can affect the decision making of the company related to financial and investment policies. The aim of this paper, it's study the effective tax rate on capital structure, investment decisions and dividend profit. Population of this study is the total accepted companies in Tehran Stock Exchange, that among them 94 companies were selected as sample through the Screening sampling and period of research is between 1388-1393 is . For data analysis of this study multivariate regression was used. The results of research show that the effective tax rate on debt ratio (financial leverage) has a negative impact. The effective tax rate also doesn't have any impact on long-term debt and investment decisions and.
Rahnama, F., & Badavar Nahandi, Y. (2019). The Impact of Effective Tax Rate on Capital Structure, Investment Decisions and Dividend Profit. Accounting and Auditing Research, 11(42), 193-210.
MLA
Fatemeh Rahnama; Yunes Badavar Nahandi. "The Impact of Effective Tax Rate on Capital Structure, Investment Decisions and Dividend Profit". Accounting and Auditing Research, 11, 42, 2019, 193-210.
HARVARD
Rahnama, F., Badavar Nahandi, Y. (2019). 'The Impact of Effective Tax Rate on Capital Structure, Investment Decisions and Dividend Profit', Accounting and Auditing Research, 11(42), pp. 193-210.
VANCOUVER
Rahnama, F., Badavar Nahandi, Y. The Impact of Effective Tax Rate on Capital Structure, Investment Decisions and Dividend Profit. Accounting and Auditing Research, 2019; 11(42): 193-210.
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