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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
مشاهده/دانلود
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
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
کلیدواژه: Issued Flow,Redemption Flow,Net Flow,Mutual Funds,Market Technical Efficiency
نویسندگان: TAVANGAR AFSANEH, Khabbazzadeh Mohammad Esmaeil
ناشر: تحقیقات حسابداری و حسابرسی (تحقیقات حسابداری) - JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH)
In this research، we studied the effect of capital flows of Mutual Funds on capital Market technical efficiency by using DEA (Data Envelopment Analysis) for 22 Mutual Funds listed in Tehran Stock Exchange during the years 2010-2014. We considered mutual funds’ trade volume and total assets as... ادامه
کلیدواژه:
نویسندگان: Muchhala, Yusuf Hatim
ناشر: Department of Islamic and Comparative Law, Indian Institute of Islamic Studies
... ادامه
سال:1992
کلیدواژه: Auditors, auditing standards, audit quality, financial statements, tax system
نویسندگان: Alizadeh Ahvazi Mohammad, Amiri Hushang, Chaharmahali Shahram
ناشر: حسابداری، امور مالی و هوش محاسباتی - Accounting, Finance and Computational Intelligence
The significance of taxation in achieving the annual budget revenue targets necessitates the reform of tax system processes and highlights the inconsistencies between tax auditing practices and accounting standards. The need to address this issue stems from the divergence between the principles gove... ادامه
سال:2024
کلیدواژه: ax avoidance, previous management experience of senior managers,, Tehran Stock Exchange
نویسندگان: Zahedi Neda, Hosseini Seyed Ehsan
The main objective of this study is to examine the relationship between the previous management experience of senior executives and tax avoidance in companies listed on the Tehran Stock Exchange. This research is applied in purpose and analytical in nature. It uses a panel dataset from 133 listed co... ادامه
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
کلیدواژه: Equity finance ؛ Investment protection ؛ Islamic finance ؛ Islamic venture capital ؛ Small and medium-sized enterprises (SMEs)
نویسندگان: Ibrahim, Abdul-Jalil ؛ Kahf, Monzer
ناشر: Emerald Publishing Limited
Purpose – This paper aims to explore how Sharīʿah-compliant instruments can be used to protect investments and attract investors to Islamic venture capital (IVC). Equity investments in Islamic finance are trailing behind their potential value. This is partly due to the limited instruments available ... ادامه
کلیدواژه: Capital Adequacy Ratio,Islamic Banks of Iran,Profit Efficiency,Risk
نویسندگان: Ansari Samani Habib, Eisavi Mahmoud, Amoozad Khalili Hasan
ناشر: مجله بین المللی بازرگانی و توسعه - International Journal of Business and Development Studies
With the advent and growth of Islamic banking, various researches have been performed to analyze the performance and mechanisms of regulatory rules of this industry. Due to the special role of banks in the economic systems of countries and the world, significant regulatory and control rules were use... ادامه
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