IRANIAN JOURNAL OF BUSINESS AND ECONOMICS
Year:2014 | Volume:1 | Issue:3|Papers Count:14

The aim of the present study was to investigate the impact of tax avoidance on the transparency of financial reporting through profit forecast error variables; price gap and accruals quality. The final analysis of the case evaluated variables using the ordinary Least Squares regression (OLS) and using the software Eviews was done. The Tests results of Hypotheses over 99 companies during 2004-2011 shows that among studied company Tax avoidance has an inverse relation and accrual tax avoidance has a direct relationship with the earnings forecasting errors and price gap. While this result is reversed with respect to the quality of accruals-cash, means that cash tax avoidance has a significant and direct relationship and committed tax avoidance has an inverse relationship with the quality of accruals.

Using the inductive-deductive inference in the present study, the writer attempts to study the concept of tax evasion. The term “tax evasion” is used in relation with illegal arrangements in order to keep quiet about the income or ignoring the tax debt which means that the tax payer will pay less than he is legally obliged to pay. Here we will, in brief, discuss the reason and the motives for tax evasion, the solutions for it and the improvement of taxation. In the present study, we attempt to answer the following questions: does an inefficient tax system result in tax evasion? Is there a relationship between culture and tax evasion? Is ignoring the tax payers’ satisfaction influential in tax evasion.Some believe that the tax system is the main reason behind such problems; some others, on the other hand, say that the cultural structure of the society and individuals’ opportunism are the most important reasons for tax evasion. We have discussed such factors along with describing a preferable tax system, the reasons for a lack of tax compliance by tax payers and so on. We have discovered the real reason behind such phenomena and have come up with solutions. We have also studied this topic from the point of view of Islam and Sharia. Finally, we conclude that in order to decrease tax evasion and increase the payment of taxes by tax payers, we can raise awareness of tax payers concerning the way taxes are calculated and spent through media. We can also talk about it in religious discussions and meetings. We can also take more effective steps toward a more organized taxation by reforming the tax rates and tax exemptions and the creation of a more comprehensive tax system.

This research is of applicable type and is aimed at investigating The relationship between stock institutional ownership and cash holding and the number of non-executive managers of board of directors as independent variables in addition to Turbin’s Q as the index of corporate return and a dependent variable in companies accepted in Tehran stock market. To this end, 6-year data of 72 companies (1386-1391) are scrutinized. To verify the correctness of research hypotheses and to test these hypotheses, at first variables of model are investigated and then regression is estimated using finite effects method and panel data. Results show that there is a positive and meaningful relation between cash holding and return of companies accepted in Tehran stock market. Also, there is positive and meaningful relation between stock institutional ownership and return of companies accepted in Tehran stock market. In addition to what mentioned, there is a positive and meaningful relation between the number of nonexecutive managers of board of directors and return of companies accepted in Tehran stock market.

This study examines the relationship between earnings quality and corporate social responsibility, with an emphasis on stability performance. In this study some variables including corporate social responsibility, firm size, the ratio of book value to market value of equity, adjusted ROA, great auditors, financial leverage and establishment duration are considered as independent variables. The four criteria of discretionary accruals, operating cash flows, discretionary operational and production costs have been chosen as the dependent variables. If the profit of a firm is lower than expected, this can reduce the price of the company considerably. High concentration of users on profit, increases its quality and accruals as an criterion of earnings quality has been considered. In addition to have the responsiveness responsibility to the owners, to legitimize their performance, economic enterprises should fulfill their social responsibility. To answer this question as there is an association between stability coefficient of performance of firms with accruals, operating cash flows and operational discretionary costs of production, of 90 companies in Tehran Stock Exchange in the period 2002 to 2011, some firms are selected and Excel& Eviews software are used for data analysis.

Companies require finance resources to perform their activities and the resources would be provided through releasing ordinary and preferred stock to investors and borrowing or get loans from creditors. Some theories have addressed the issue that why firms choose a particular method of financing and what impact such choices would have on the firm performance. Using regression model and correlation analysis, the study has dealt with to examine the relationship between the size and type of financing by four performance measures of, rate of return on investment (ROI), financial efficiency of an organization, rate of return on equity (ROE), and the liquidity of Pegah Company of Isfahan during 1379 to 1392. Results of this study similar other local studies showed that except Equity method in this company, that has significant and positive relationship with rate of return on equity, other Equity methods don’t have significant relationship with Performance measures.

Categorizing touristic regions is a criterion for determining the centrality, required infrastructures and for adjusting the inequality among regions. However, a lack of scientific and systematic categorization for determining the location-spatial standing of attractive rural tourism centers followed by improper distribution of facilities and equipment are some of the fundamental and obvious shortcomings that exist in the development studies and plans of Iran’s tourism industry, especially in Rasht township. This township enjoys potential capacities for the development of tourism which due to various reasons such as lack of comprehensive studies have not been exploited as expected. Using the EP model, the present research has tried to study the potentials of surrounding attractions, welfare facilities, cultural services, availability and local communities in rural regions and districts located at the research area based on the standing and performance of each.The research method was descriptive-analytical that was applied using the document-field method in 4 rural areas which included Dahaneh Sarshijan, Hajibekandeh, Emamzadeh Hashem and Saravan with the purpose of categorizing and determining the level of rural spaces in terms of developing the tourism industry and achieving research goals. For descriptive statistics, general specifications of the studied villages were collected using questionnaires and after being explained, they were comparatively studied in respective tables. Also, through using this model, the studied villages were categorized and based on the findings, Saravan stood first, Emamzadeh Hashem and Hajibekandeh took the 2nd place and Dahaneh Sarshijan village took the third place in the country’s rural tourism market.

The current study examines the effect of ownership structure on corporations' tax avoidance in the Stock Exchange Market. The aim of this study is to determine the effect of ownership structure on corporations' taxavoidance. Experimental results using data from a sample of 89 enterprises listed as the companies recognized by Tehran Stock Exchange Market in ten years (2002-2011) were adopted. Ownership structure was measured through block and institutional ownership and tax avoidance through two criteria of effective rate of cash tax and permanent tax difference. The results showed that there is a significant and negative relation between block ownership and the criterion of permanent tax difference and no significant relation was found with the effective rate of cash tax. Meanwhile, no significant and negative relation was found between institutional ownership and criterion of permanent tax difference and no significant relation was located in the method of effective rate of cash tax either.

The major goal of the current study is to investigate whether using the real option method along with the discounted cash flow techniques can reduce the decision makers’ escalation of commitment (EC hereafter) or their desire to keep up their commitment to a failed project. The sample size was 100 Data were gathered via the use of questionnaries. The results revealed that using the real option method in capital budgeting can affect the users’ behavior and decisions and lead to better decision-making in the long-term projects.

Customers’ acceptance and trust are one of the important and effective factors on internet banking. The present research is aimed at exploring into the effective factors on E-banking acceptance by the customers and interpretation of behavioral difference in customers of Refah Bank. Hence, 6 effective factors on E-banking were investigated by the aid of Pikkarainen Model [1]. The variables of perceived usefulness of internet banking services, the perceived ease of use, the perceived enjoyment, having information about internet banking, the perceived security and privacy, and also the perceived quality of internet connection were tested. The results have shown that among six independent variables in this study, five variables had significant relationship with variable of internet banking acceptance and only the relationship among two variables of the perceived ease of use of electronic service and internet banking acceptance was renounced. The values of path standard coefficients indicate that the variables of having information about internet, and the perceived usefulness along with path standard coefficients (0.245 and 0.238, respectively) play the highest role in prediction of dependent variable of internet banking acceptance. Similarly, among 6 independent variables, the lowest path coefficient with value of 0.131 belongs to variable of the perceived ease of use of internet banking shows that this variable plays the least role in prediction of variable of Ebanking acceptance variable.

To maintaining competitive ability, Manufacturing companies are looking for new ways in order to profit taking from the productive capacities. Enterprise resource planning systems provide the features that organizations are capable of integrating of information flows and business processes in their organizations, Because in the near future most of our organizations will require to use this technology, this study examines the main obstacles to implementation and readiness to implement the technology in the Mazandaran wood and paper company.The conceptual model used in this study will be based on a Three Dimensional model of Social Science. After the accurate identification of barriers in the implementation of Enterprise Resource Planning projects from expert opinion, using survey and polling of experts and managers mentioned are identified and prioritized behavioral and structural, contextual barriers in implementation of ERP projects. After performing the relevant tests determined that "behavioral barriers" is the most and "group structural barriers" is the least important barrier for implement an ERP system in this research.

To compensate for creativity and innovation indeveloping and implementing management procedures and methods of work organization are often newer and better manage the rewards. Rewards of the work perform the duties of level higher than done ordinary. Compensation on the plans accounting income numbers, along with other factors such as job security, job level, and the company has a direct relationship with a well-managed, directly or indirectly, Companies associated with high profitability. It is assumed that managers are looking to increase welfare through increased profitability. This descriptive study was conducted library. Objectives of the relationship between activity level managers are rewarded. Results This study demonstrates that there is a direct relationship between level of compensation to which they belonged.

Regarding the high importance of gross domestic product (GDP) and identifying the fluctuations and variables affecting it, this research studies factors influencing Iran GDP according to one of the newest economic models, ISMP-AS (Romer, 2000). Beside the estimation of this model, the effect of IS-LM-AS on Iran’s economy is also examined and results are compared with Romer’s model. Research results show that Iran GDP, in the framework of IS-MPAS, has a negative correlation with budget deficit, predicted inflation, coin prices (to show the effect of wealth) and a positive correlation with real effective exchange rate and oil revenues. It can be well defined by these five variables. According to IS-LM-AS, there is also a positive significant correlation between money supply and GDP. Other estimations reveal no significant difference between two models.

One of the factors and parameters affecting the purchase and acceptance of goods is benefiting from brands and criteria defined by the relevant institution and organizations on topics such as quality and consumer rights. Besides the qualitative factors as causing the utility to purchase goods, we will witness the quantitative and economic factors. Therefore, pursuant to a country's macroeconomic objectives, a focus is on poverty yreduction and equitable distribution of wealth in society, in addition to existing brands, we can establish brands that cause other factors influencing the consumer behavior as a utility. Thus, by introducing two brands with economic approach as Behdad brand to protect the rights of vulnerable groups and reducing poverty in the community and the brand of observing banking, tax and insurance rights for the equitable distribution of wealth between the manufacturer and the consumer with the influence of ethics on the economic basis to create equal opportunities for all economic groups. Therefore, by providing such brands with the potential, Iranian families with a new style in consumer behavior and new change and modeling for globalization in the economic life and general welfare of the community and an Islamic country, economic firm will be led to the production and consumption and will move in the direction of justice and progress; In addition, the research done based on applied and desk research, using statistics and information and resources of other researchers, stated the problem to take a small step in ethical and justice-based branding in a society.

The resistance economy, the kind of lasting economic, and typically arises in certain situations of social, and political, and steps are taken, in order, to seize the international market, and increases the production of exported goods. In other words, trade liberalization, will action aims to reduce imports and increase jobs and labor, increase exports, and foreign exchange reserves, and as a result, the welfare of the community. In this economic outlook, a strong production, and thus would be ineffective sanctions, war, etc., on the country. It is evident today in the battlefield of the media, resistance economy, wants media alert, knowledgeable, fast and flexible, with awareness, and the power of persuasion and public opinion, and could impose the issues related to this kind of attitude, the country's economy. The research in this paper is analytical, so, in this paper, using credible sources on this topic, we discuss the role of media in achieving the goals, vision, mission, strategy and the resistance economy.