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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

Impact of Corporate Governance and Earning management on Liquidity in Companies in the Tehran Stock Exchange

کلیدواژه: Corporate Governance,Earning Management,Market Liquidity

نویسندگان: MEHRANI KAVEH, Nasiri Farvazi Alireza

ناشر: دانش حسابداری - JOURNAL OF ACCOUNTING KNOWLEDGE

The purpose of this study is to examine the joint effects of corporate governance and earnings management on Stock liquidity, measured by trading volume. In this study, the data was collected from 154 companies listed in the Tehran Stock Exchange, in the period 2008 to 2015. The tests of hypotheses ... ادامه

سال:2017

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

9 بازدید

مشاهده/دانلود

Impact of Myopic management on Efficiency of Companies with Moderating Role of Corporate Governance Quality in Companies in Tehran Stock Exchange

کلیدواژه: Myopic Management,Efficiency of Company,Quality of Corporate Governance

نویسندگان: DIDAR HAMZEH, HEYDARI MEHDI, Pourasad Saeed

ناشر: دانش حسابداری - JOURNAL OF ACCOUNTING KNOWLEDGE

Efficiency is among the most important criteria that investors look for the factors effecting it, to find appropriate opportunities to invest. The objective of this study is to investigate the impact of myopic management on efficiency of companies with moderating role of corporate governance quality... ادامه

سال:2018

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

13 بازدید

مشاهده/دانلود

Ranking Corporate Governance Using Fuzzy Logic in Accepted Companies the Tehran Stock Exchange

کلیدواژه: fuzzy logic,Ranking,D81,G34,Corporate Governance,fuzzy expert system JEL Classification:M49,

نویسندگان: Abdullahi Majid, Ismailzadeh Moghri Ali

ناشر: اقتصاد مالی - Financial Economics

Abstract In recent years, the support of corporate governance has attracted the attention of capital market regulatory bodies, including the Stock Exchange. In this regard, the corporate governance index has been taken into consideration as a monitoring tool for companies so that companies that bett... ادامه

سال:2024

لینک به محتوا با زبان هدف

نوع سند: Article

5 دانلود

10 بازدید

مشاهده/دانلود

Social Responsibility, Corporate Governance and Lack of Financial Reporting Transparency In Tehran Stock Exchange

کلیدواژه: Opacity in Financial Reporting,Corporate Social Responsibility,Corporate Governance Quality

نویسندگان: BEHBAHANINIA PARISA SADAT, ASGARI NARGES

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

Transparency helps create market confidence and supports economic sustainability. The concept of social responsibility is quite close to the concept of sustainable development. The consequence of the sustainable development approach is special attention to the concept of disclosure and reporting of ... ادامه

سال:2021

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

16 بازدید

مشاهده/دانلود

The Effect of Corporate Governance Quality Index on Limiting Earning management Using Unusual Transactions with Related Parties in Listed Companies in Tehran Stock Exchange

کلیدواژه: Corporate Governance,Earnings management,Unusual Transactions with Related Parties

نویسندگان: JALAEE ABDOLMAJID, RAHIMIPOOR AKBAR, Mir Hedyeh, JAMALZADE MAHMOOD

ناشر: راهبرد مدیریت مالی - JOURNAL OF FINANCIAL management STRATEGY

In recent decades due to financial scandals, corporate governance has received special attention in the field of accounting. The transaction with related parties is of the usual features of current activities. So this study was to evaluate the effect of corporate governance quality index on limiting... ادامه

سال:2017

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

11 بازدید

مشاهده/دانلود

The Level of Compliance with Corporate Governance Requirements in Companies Listed in Tehran Stock Exchange

کلیدواژه: Corporate Governance, Determinants, Listed Company, The level of Compliance

نویسندگان: Ganji Hamid Reza, Rahmani Ali, Soltani Afsaneh

ناشر: پیشرفت های حسابداری - Journal of Accounting Advances

1- IntroductionCorporate Governance (CG) is an important issue that has received  more attention from legislators, regulatory authorities and investors in recent years following widespread financial scandals such as Enron, and it deals with the need to monitor the company's management and to pr... ادامه

سال:2022

لینک به محتوا با زبان هدف

نوع سند: Article

3 دانلود

8 بازدید

مشاهده/دانلود

Investigating the Relationship between Corporate Governance and Export Performance of Companies Accepted in Tehran Stock Exchange

کلیدواژه: Corporate Governance,Export Propensity,Export Performance,Tehran Stock Exchange

نویسندگان: SeyedNezhad Fahim SeyedReza, Behzadinia Sara

ناشر: مدیریت کسب و کار بین المللی - JOURNAL OF INTERNATIONAL BUSINESS ADMINISTRATION

The issue of the conflict of interests between shareholders and managers and the corporate governance mechanism as a solution to reduce the cost of representing it is one of the important issues that has attracted the attention of many researchers and experts due to its impact on corporate performan... ادامه

سال:2020

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

12 بازدید

مشاهده/دانلود

The Effect of Corporate Governance on the Innovative Efforts of Companies in the Tehran Stock Exchange

کلیدواژه: Corporate Governance,Innovative efforts,Tehran Stock Exchange

نویسندگان: ELYASI MEHDI, MIRZAEI HOSSEIN, Hasas Yegane Seyed Yahya, ghazinoori Seyed Soroush

ناشر: مدیریت نوآوری - INNOVATION management JOURNAL

After corporate financial scandals such as Enron, Vantel and. . . corporate governance matters, and attracted the attention of the researchers. In this study, the relationship between corporate governance and innovation Efforts in the companies active in the Tehran Stock Exchange (304 companies) has... ادامه

سال:2019

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

16 بازدید

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