Tax Plannıng and Fırm Value: An Empırıcal Analysıs of Consumer Goods Manufacturıng Companıes in Cyprus

The study identifies the impact of tax planning on the firm value of consumer goods manufacturing
companies in Cyprus. The specific objectives are to determine the impact of firm and leverage on firm value of
Cypriot consumer goods manufacturing companies. The data included in the study were collected from the
annual reports and accounts of consumer goods of the manufacturing companies in Cyprus and formulated
hypotheses were tested with multiple regression analysis. The result had a positive effect on our leverage
dependent variable. Based on the findings of the study, the application of the study with more samples may
be recommended for future studies.