The Impact of Tax Avoidance and Corporate Governance Disclosure on Firm Value

Abstract

This project aims to evaluate and examine the effect of the independent variable Tax Avoidance and Corporate Governance on the dependent variable Firm Value. The sample covers 30 companies listed in Egypt Stock Exchange (EGX100) during the period 2017 to 2021. In this research, a multiple regression model was used to measure the dependent variable Firm Value. The empirical research show that the effective tax rate and board independence have a significant effect on Firm value. In addition, board size, CEO duality, audit quality and institutional ownership have an insignificant effect on firm value.