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Spiritual and emotional intelligences, financial performance, tax avoidance and corporate disclosure quality in Iran

Mahdi Salehi, Mahin Ali Mirzaee, Mahdieh Yazdani

International Journal of Law and Management

ISSN: 1754-243X

Article publication date: 13 March 2017

1603

Abstract

Purpose

The purpose of the current study is to examine the effects of spiritual and emotional intelligences of managers in manufacturing industries on the ambiguous activities of tax avoidance and corporate disclosure quality.

Design/methodology/approach

Managers of 178 manufacturing companies have undergone a test regarding spiritual intelligence and emotional intelligence, of which 119 responded to the online questionnaire. Information on these two psychometric items was collected through King–Baron standard questionnaire, and quantitative data on tax avoidance, disclosure quality and performance were collected through the Rahavard Novin application, financial statements and Stock Exchange website. Obtained data were analyzed using factor analysis and structural equation modeling.

Findings

The results show that a relationship exists between the level of intellectual skills of managers (spiritual intelligence and emotional intelligence) and tax avoidance activities.

Originality/value

The current study is almost the first study in developing countries which focuses on the subject of the study.

Keywords

Citation

Salehi, M., Ali Mirzaee, M. and Yazdani, M. (2017), "Spiritual and emotional intelligences, financial performance, tax avoidance and corporate disclosure quality in Iran", International Journal of Law and Management, Vol. 59 No. 2, pp. 237-256. https://doi.org/10.1108/IJLMA-11-2015-0059

Publisher

:

Emerald Publishing Limited

Copyright © 2017, Emerald Publishing Limited

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