The pattern of predicting financial distress for different industries with moderating effect of linearity

Eslam Fakher; Mohammad Hassan Ebrahimi Sarvolia; jafar babajani; Mohammad Reza Akhond;  ;  ;  ;

doi:10.52547/qfaj.13.49.57

The pattern of predicting financial distress for different industries with moderating effect of linearity

quarterly financial accounting journal ◽

10.52547/qfaj.13.49.57 ◽

2021 ◽

Vol 13 (49) ◽

pp. 57-85

Author(s):

Eslam Fakher ◽

Mohammad Hassan Ebrahimi Sarvolia ◽

jafar babajani ◽

Mohammad Reza Akhond ◽

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...

Keyword(s):

Financial Distress ◽

Moderating Effect

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The Moderating Effect of Firm Size on the Relationship Between Capital Structure and Financial Distress of Non-Financial Companies Listed in Kenya

Journal of Finance and Accounting ◽

10.11648/j.jfa.20170504.15 ◽

2017 ◽

Vol 5 (4) ◽

pp. 151 ◽

Cited By ~ 1

Author(s):

Robert Gitau Muigai

Keyword(s):

Capital Structure ◽

Firm Size ◽

Financial Distress ◽

Moderating Effect ◽

The Relationship

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The Effect of Environmental Uncertainty and Financial Distress on Tax Avoidance with Business Strategy as Moderating Variables

Eduvest - Journal Of Universal Studies ◽

10.36418/edv.v1i9.209 ◽

2021 ◽

Vol 1 (9) ◽

pp. 943-951

Author(s):

Rosalina Nurdiana

Keyword(s):

Financial Distress ◽

Business Strategy ◽

Research Method ◽

Tax Avoidance ◽

Environmental Uncertainty ◽

Secondary Data ◽

Moderating Effect ◽

Business Strategies ◽

Tax Law ◽

Moderating Variables

Tax avoidance is defined as one of the actions taken by taxpayers to reduce their tax burden legally. Tax avoidance is carried out by taking advantage of loopholes in the tax law that are not or have not been regulated, so that it is legal and does not violate the law. The purpose of this study is to analyze the effect of environmental uncertainty on tax avoidance, analyze the effect of financial distress on tax avoidance, analyze the moderating effect of business strategy on the effect of environmental uncertainty on tax avoidance and analyze the moderating effect of business strategy on the effect of financial distress on tax avoidance. This research method is a quantitative method using secondary data. The results of this study indicate that environmental uncertainty has a positive and significant effect on tax avoidance, financial distress has no effect on tax avoidance, business strategies moderate the effect of environmental uncertainty on tax, avoidance, and business strategies cannot moderate the effect of financial distress on tax avoidance.

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Moderating effect of capital intensity on the relationship between leverage and financial distress in the U.S. restaurant industry

International Journal of Hospitality Management ◽

10.1016/j.ijhm.2010.11.002 ◽

2011 ◽

Vol 30 (2) ◽

pp. 429-438 ◽

Cited By ~ 15

Author(s):

Seoki Lee ◽

Yoon Koh ◽

Kyung Ho Kang

Keyword(s):

Financial Distress ◽

Capital Intensity ◽

Moderating Effect ◽

Restaurant Industry ◽

The Relationship ◽

The U.S

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The Moderating Effect of Non-audit Services Fee on Aggressive Tax Planning: Empirical Evidence From Malaysian Listed Companies

International Journal of Financial Research ◽

10.5430/ijfr.v12n3p240 ◽

2021 ◽

Vol 12 (3) ◽

pp. 240

Author(s):

Rosmaria Jaffar ◽

Chek Derashid ◽

Roshaiza Taha

Keyword(s):

Developing Countries ◽

Empirical Evidence ◽

Financial Distress ◽

Capital Intensity ◽

Listed Companies ◽

Tax Planning ◽

Moderating Effect ◽

Financial Accounting ◽

The Relationship ◽

Non Audit Services

The purpose of this study is to examine the moderating effect of non-audit services fees on the relationship between size, profitability, leverage, capital intensity, inventory intensity, financial distress and ethnicity with aggressive tax planning. This study uses a sample from companies listed on the Malaysian (Access, Certainty, Efficiency (ACE) Market from 2014 to 2018, comprising of 105 firm year-observations. The finding shows that the non-audit services fee moderate the relationship between size, profitability, leverage, inventory intensity, financial distress and ethnicity with aggressive tax planning except for capital intensity. It is hoped that the finding can assist readers in understanding the nature of companies listed on the ACE Market, particularly their behaviour towards tax planning. This study contributes to knowledge in the areas of financial accounting and taxation specifically on aggressive tax planning, by introducing the moderating variable of non-audit services fee. The uniqueness of the use of companies listed on the Malaysian ACE market will provide new avenue on the discussion on an aggressive tax planning issue, which usually more focus on big firms. The framework used in the present study could serve as a basis for research in other developing countries or regions.

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