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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

4 دانلود

16 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

15 بازدید

مشاهده/دانلود

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

3 دانلود

12 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

8 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

14 بازدید

مشاهده/دانلود

The Effect of CEO Power on the Value of the Company with the Interactive Role of Market Competition and Corporate Governance

کلیدواژه: CEO Power,Company Value,Market Competition,Corporate Governance,Shareholders

نویسندگان: Anooshirvani Farzaneh, SAEDI RAHMAN

ناشر: پژوهشنامه مدیریت اجرایی - JOURNAL OF EXECUTIVE MANAGEMENT

This study aimed at investigating the effect of CEO Power on the value of the company with the interactive role of Market competition in companies listed in Tehran Stock Exchange and was during 2011-2017. Based on the systematic elimination method, 145 companies were selected as the statistical samp... ادامه

سال:2019

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

17 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

10 بازدید

مشاهده/دانلود

The Effect of Managers' Ability on the Value Relevance of Earnings with Emphasis on the Role of Corporate Governance and Product Market Power

کلیدواژه: value relevance of earnings,Managers' ability,Corporate Governance,Product Market Power

نویسندگان: HAJIANNEJAD AMIN, HASHEMI DEHCHI MAJID, Izadpanahi Fatameh

ناشر: JOURNAL OF APPLIED RESEARCH IN FINANCIAL REPORTING - JOURNAL OF APPLIED RESEARCH IN FINANCIAL REPORTING

The purpose of this study is to investigate the ability of managers on the value relevance of earnings with respect to the role of Corporate Governance and product Market Power. The statistical the population of this study is all companies listed in Tehran Stock Market, in which 102 companies in the... ادامه

سال:2021

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

17 بازدید

مشاهده/دانلود

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

14 بازدید

مشاهده/دانلود

Intra-industry Connectedness, Large Shareholders Portfolio Diversification and Cost of Capital: The Moderating Role of Corporate Governance

کلیدواژه: board gender diversity,Corporate governance,Cost of capital,Intra-Industry Connectedness,Shareholder Portfolio Diversity

نویسندگان: Sajjadi Zanyar, Hasanzadeh Shadi

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

Objective Some major factors influencing investment include the investment risk and the consequent cost of capital imposed upon companies. Different studies demonstrated that intra-industry information transfer significantly influences the reporting environment and the quality of fi... ادامه

سال:2024

لینک به محتوا با زبان هدف

نوع سند: Article

3 دانلود

6 بازدید

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