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.本研究旨在探究税收筹划对塞浦路斯消费品制造企业企业价值的影响。具体研究目标为明确企业因素与杠杆水平对塞浦路斯消费品制造企业企业价值的作用效果。本研究所用数据取自塞浦路斯消费品制造企业的年度报告与账目，并通过多元回归分析对所设定的研究假设进行了检验。研究结果显示，作为因变量的杠杆水平呈现正向影响。基于本研究的研究发现，建议未来研究可扩大样本规模，以拓展本研究成果的应用场景。