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The Role of Corporate governance in the Relation between Tax Avoidance and Managerial Empire Building

کلیدواژه: Managerial Empire Building, Tax Avoidance, Corporate governance

نویسندگان: Mostafaei Mohammad, Rezazadeh Javad, Sepasi Sahar, Amri Asrami Mohammad

ناشر: مدیریت دارایی و تامین مالی - Journal of Asset Management and Financing

The aim of this study was to explore the impact of Corporate governance on the link between Tax Avoidance and Managerial Empire Building. According to the theory of managers' personal considerations, managers may not always prioritize decisions that benefit shareholders, but rather focus on maximizi... ادامه

سال:2023

لینک به محتوا با زبان هدف

نوع سند: Article

1 دانلود

10 بازدید

مشاهده/دانلود

Intellectual Capital and the Relation between Corporate governance and Tax Avoidance

کلیدواژه: tax avoidance,corporate governance,intellectual capital

نویسندگان: Faghani Mahdi, Darsanj Sakine, Saeidi Moslem, ZAREI HAMID

ناشر: پژوهش های تجربی حسابداری - Journal of Empirical Research in Accounting

Lack of proper Corporate governance mechanisms can pave the way for management opportunistic actions one of which is to lead Tax Avoidance activities towards their own benefits, which in turn may waste Tax resources. The purpose of this paper is to investigate the effect of intellectual capital on t... ادامه

سال:2019

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

14 بازدید

مشاهده/دانلود

Modeling the Moderating Effects of Corporate governance on the Relation between Social Trust and Tax Avoidance

کلیدواژه: Social trust,Tax avoidance,corporate governance,Substitution theory,Complementary theory

نویسندگان: Rezaie Pite Noie Yaser, Safari Grayoli Mehdi, NOROZI MOHAMMAD

ناشر: پژوهش های تجربی حسابداری - Journal of Empirical Research in Accounting

Today, Tax Avoidance, as an opportunistic behavior, is considered as one of the major problems which beset Tax system. One of the various factors influencing Corporate Tax Avoidance is social trust, such that directors of firms with high social trust level are less inclined to exercise opportunistic... ادامه

سال:2020

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

6 بازدید

مشاهده/دانلود

The Effects of Markup and Corporate governance on Tax-Avoidance of Listed Companies in the Tehran Stock Exchange

کلیدواژه: markup, Market Power, Corporate Governance, Institutional Shareholders, Tax-Avoidance

نویسندگان: Noraniazad Samaneh, Moghali Alireza, Zarei Nahid

ناشر: پژوهش های اقتصاد صنعتی - Journal of Industrial Economic Research

The main purpose of this article is to evaluate the effect of markup and Corporate governance on Tax Avoidance of the listed companies in the Tehran stock exchange. For this purpose, data from 100 active manufacturing firms over the periods of 2011-2019 were used. The results indicate that the manag... ادامه

سال:2021

لینک به محتوا با زبان هدف

نوع سند: Article

2 دانلود

14 بازدید

مشاهده/دانلود

The Study of Relationship between Corporate governance, Auditing Quality and Tax Avoidance in Listed Companies of Tehran Stock Exchange

کلیدواژه: corporate governance,audit quality,avoid paying taxes

نویسندگان: Shoja lelekaei Tahereh, Nikkar Behzad

ناشر: دانش حسابداری و حسابرسی مدیریت - JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING

The goal of this research is review the effects of Corporate governance mechanisms and audit quality on avoid paying Taxes on firms listed in the Tehran Stock Exchange. To this end, 96 companies were chosen for a period of 5 years since 1390 to 1394. To test the hypotheses was used of multiple regre... ادامه

سال:2018

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

12 بازدید

مشاهده/دانلود

Political Connection, Corporate governance and Tax Aggressiveness

کلیدواژه: Political Connection,Board Independence,Tax Aggressiveness,Corporate Governance,Institutional Shareholder

نویسندگان: KASHANIPOUR MOHAMMAD, FARAJI OMID, Borji Parisa

ناشر: دانش حسابداری - JOURNAL OF ACCOUNTING KNOWLEDGE

Objective: The purpose of this study was to examine the impact of political connection and some key Corporate governance proxies, such as independence of the board of directors, institutional shareholders ownership on Tax aggressiveness, and the impact of these proxies on the relationship between po... ادامه

سال:2020

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

8 بازدید

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Investigating the Effect of Effective Tax Rate and Quality of Corporate governance on Tax Evasion and Tax Corruption

کلیدواژه: Effective tax rate,Quality of corporate governance,Tax evasion,Tax corruption

نویسندگان: NAMAZIAN ALI, POURHEIDARI OMID, Zeinali Hadis

ناشر: بررسیهای حسابداری و حسابرسی - THE IRANIAN ACCOUNTING AND AUDITING REVIEW

Objective: This study investigated the effect of effective Tax rates and the quality of Corporate governance on Tax evasion and corruption by using financial variables. Methods: Multiple regression model was used to examine research hypothesis. Data was selected by referring to the financial stateme... ادامه

سال:2021

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

12 بازدید

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The Role of Corporate governance on Tax Justice (Horizontal Equity and Vertical Equity)

کلیدواژه: Tax Justice,Corporate Governance,Corporate Governance Criteria

نویسندگان: Allahyari Abbas, POURZAMANI ZAHRA, TORABI TAGHI

ناشر: INTERNATIONAL JOURNAL OF FINANCE AND Managerial ACCOUNTING - INTERNATIONAL JOURNAL OF FINANCE AND Managerial ACCOUNTING

The purpose of this study is to examine the role of Corporate governance in the concept of Tax justice. The current research contributes to the field of applied research and is regarded as a descriptive survey research, testing four main hypotheses and eight special hypotheses. The required data for... ادامه

سال:2018

لینک به محتوا با زبان هدف

نوع سند: Article

4 دانلود

9 بازدید

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The Effectiveness of Corporate governance Dimensions on the Relationship between Social Responsibility and Tax Justice

کلیدواژه: Tax Justice, Corporate Governance, Corporate social responsibility

نویسندگان: Allahyari Abbas, POURZAMANI ZAHRA, TORABI TAGHI

ناشر: حسابداری مدیریت - MANAGEMENT ACCOUNTING

Theorists are attempting to establish the principle of Tax justice in order to prescribe the distribution of Tax burden among the people. Governments are one of the major stakeholders in companies that use their information in macroeconomic planning. There is a social contract between the companies ... ادامه

سال:2018

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

14 بازدید

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The Impact of Corporate governance’ s Mechanisms on the Relationship of Managerial Ability and Created Shareholders Value

کلیدواژه: Corporate Governance, Managerial ability ,Created shareholder Value, DEA

نویسندگان: BADAVAR NAHANDI YOUNES, HESHMAT NESA

ناشر: حسابداری مدیریت - MANAGEMENT ACCOUNTING

Since the application and development of Corporate governance mechanisms will lead to the development of financial markets and encouragement of investment by assuring investors, the correct implementation of these mechanisms give rise to decrease conflicts of interests between managers and owners an... ادامه

سال:2018

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

15 بازدید

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