?Is Tax Avoidance related with Cost of Debt Evidence from Sustainability Reports for Egyptian Listed Firms | ||||
| مجلة الاسکندرية للبحوث المحاسبية | ||||
| Article 14, Volume 9, Issue 2, May 2025, Page 119-160 PDF (1.71 MB) | ||||
| Document Type: المقالة الأصلية | ||||
| DOI: 10.21608/aljalexu.2025.431086 | ||||
 View on SCiNiTO | ||||
| Authors | ||||
| Ahmed Anis Ahmed1; Moustafa Zaki Metwalli2; Ahmed Said Abd elazim Ahmed3 | ||||
| 1Assistant Professor of Accounting Faculty of Commerce, Cairo University | ||||
| 2Assistant Professor of Accounting, Faculty of Commerce, Suez Canal University | ||||
| 3Assistant Professor of Accounting, Faculty of Commerce Suez Canal University | ||||
| Abstract | ||||
| The current study aims to measure of sustainability reports impact on the relationship between tax avoidance and the cost of debt in Egyptian companies. The applied study methodology was based on companies listed in the index EGX100 .where the final sample reached 284 observations from non-financial companies listed on the Egyptian Stock Exchange from 2019 to 2023 to examine the moderating effect of SR on the relationship between tax avoidance and the COD.the statistical findings illustrate the (R2) is (0.542), which means Total Accruals has a significant effect on Cost of Debt. Additionally, the findings illustrate the result of model (2) which indicated the (R2) is (0.556), that, book tax difference has a significant effect on cost of debt. Also, the findings illustrate the model indicated by the (R2) is (0.528), which means that Sustainability Reporting has a significant effect on Cost of Debt. In this line the findings the results of model (4) indicated by the (R2) is (0.528), which means that the independent variable (SR) explain 53% from (COD) . Also Based on the results, (BTD) & moderating role of the SR and other control variables can explain (0.56) from COD in firms. This result means the relation between (BTD) & moderating role of SR lead to increasing in COD.Our results have a number of ramifications for the Egyptian firm's where , managers can use our findings to better understand how creditors respond to sustainability when it comes to financing debt. Ultimately, the findings will empower socially conscious investors to make both economically and societally optimal investment choices. our study’s focus on a particular context may limit the generalizability of our results. so ,future research could extend the findings by increasing the analysis sample to different countries. | ||||
| Keywords | ||||
| Tax Avoidance; Cost of Debt (COD); Sustainability Reports (SR) | ||||
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