TY - JOUR ID - 56247 TI - Stock Liquidity and Corporate Tax Avoidance with Regard to Important of Corporate Governance and Financial Constraints JO - Accounting and Auditing Review JA - ACCTGREV LA - en SN - 2645-8020 AU - khademalizadeh, Amir AU - Hanjari, Sara AU - Amini, Mohammadali AU - Rasaiian, Amir AD - Assistant Professor, Faculty of Economics, Aalame Tababaie University, Tehran, Iran AD - PhD Student of Economy, Faculty of Economics, Aalame Tababaie University, Tehran, Iran AD - MSc. of Accounting, Islamic Azad University, Tehran, Iran AD - MSc. of Accounting, Mazandaran University, Mazandaran, Iran Y1 - 2016 PY - 2016 VL - 22 IS - 4 SP - 461 EP - 478 KW - Corporate governance KW - feedback theory KW - Financial Constraints KW - Tax avoidance KW - Stock liquidity DO - 10.22059/acctgrev.2016.56247 N2 - In this research, the relationship between stock liquidity and corporate tax avoidance regarding corporate governance and financial constraints is examined. 120 companies listed on Tehran Stock Exchange for the period 1386-1391 were investigated as a sample of this research. Multivariate panel data regression model and generalized least squares models were used to test the hypotheses. The findings show that there is a significant relationship between stock liquidity and corporate tax avoidance. The review of subsidiary hypotheses shows that the relationship between stock liquidity and corporate tax avoidance in firms with more financial constraints is stronger than in firms with less financial constraints. Also, this relationship will be stronger in firms with lower corporate governance. UR - https://acctgrev.ut.ac.ir/article_56247.html L1 - https://acctgrev.ut.ac.ir/article_56247_f1fd2d53e9e75614fe2b94491e0cd96a.pdf ER -