أثر الآليات الداخلية لحوكمة الشركات على العلاقة بين التحفظ المحاسبي و ممارسات التجنب الضريبي : دراسة تطبيقية على الشركات المقيدة بالبورصة المصرية

Abstract EN

The primary objective of this research is to investigate the relation between Accounting Conservatism and Tax Avoidance.

Additionally, The research examines how this relation is influenced by some Internal Corporate Governance Mechanisms Including Size of Management Board, Independence of Management Board, Managerial Ownership, Family Ownership, The Financial Expertise of Audit Committee as moderating variables.

To achieve the aim of the research, an empirical study was conducted on a sample of firms listed in the Egyptian stock exchange for the period between 2016-2018.

the study shows that Accounting Conservatism has a significant Positive Effect on Tax Avoidance level.

The research also reveals that both Management Board Size and Family Ownership have significant positive effect on the relationship between Accounting Conservatism and Tax Avoidance.

while each of Managerial Ownership, or Management Board Independence, Financial Expertise of Audit Committee has significant Negative effect on this relation.