THE RELATION OF THE DIFFERENT DIMENSIONS OF CORPORATE GOVERNANCE WITH TAX AVOIDANCE IN ACCEPTED COMPANIES ON TEHRAN STOCK EXCHANGE

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

HAMIDIAN MOHSEN

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Download Full-Text

Persian Verion

View:

807

Download:

Cites:

Information Journal Paper

Title

THE RELATION OF THE DIFFERENT DIMENSIONS OF CORPORATE GOVERNANCE WITH TAX AVOIDANCE IN ACCEPTED COMPANIES ON TEHRAN STOCK EXCHANGE

Author(s)

HAMIDIAN MOHSEN | Issue Writer Certificate

Keywords

TAX AVOIDANCEQ1

INTERNAL DIMENSIONS OF CORPORATE GOVERNANCEQ1

EXTERNAL DIMENSIONS OF CORPORATE GOVERNANCEQ1

Abstract

The purpose of this research is to investigate the relationship between the dimensions of corporate governance and TAX AVOIDANCE in accepted companies on Tehran stock exchange. The used data, from the accepted companies in Tehran stock exchange, have been elicited during 2005 to 2013. This study used multivariate regression model for analyzing data and testing hypothesis. the results from testing the hypothesis of the research show that there is no significant correlation between the proportion of outside board members with their TAX AVOIDANCE and also there is no significant relationship among the ownership and authority of government into company and TAX AVOIDANCE of companies. other hypothesis of this research suggest that there is a positive and meaningful relationship between the volatility of returns and, high commercial risk, remuneration of the board, the shares owned by board members and free float stock percentage with TAX AVOIDANCE and there is a negative and meaningful relationship between low commercial risk, CEO separation from members and institutional shareholders ownership with TAX AVOIDANCE, and it is approved at confirmed confidence level of 95%.

Cites

No record.

References

No record.

Cite

APA: Copy

HAMIDIAN, MOHSEN. (2017). THE RELATION OF THE DIFFERENT DIMENSIONS OF CORPORATE GOVERNANCE WITH TAX AVOIDANCE IN ACCEPTED COMPANIES ON TEHRAN STOCK EXCHANGE. INVESTMENT KNOWLEDGE, 6(23 ), 229-243. SID. https://sid.ir/paper/188042/en

Vancouver: Copy

HAMIDIAN MOHSEN. THE RELATION OF THE DIFFERENT DIMENSIONS OF CORPORATE GOVERNANCE WITH TAX AVOIDANCE IN ACCEPTED COMPANIES ON TEHRAN STOCK EXCHANGE. INVESTMENT KNOWLEDGE[Internet]. 2017;6(23 ):229-243. Available from: https://sid.ir/paper/188042/en

IEEE: Copy

MOHSEN HAMIDIAN, “THE RELATION OF THE DIFFERENT DIMENSIONS OF CORPORATE GOVERNANCE WITH TAX AVOIDANCE IN ACCEPTED COMPANIES ON TEHRAN STOCK EXCHANGE,” INVESTMENT KNOWLEDGE, vol. 6, no. 23 , pp. 229–243, 2017, [Online]. Available: https://sid.ir/paper/188042/en

Related Journal Papers