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

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

video

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

sound

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

Persian Version

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

View:

552
مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Download:

0
مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Cites:

Information Journal Paper

Title

Investigating the Relationship between Corporate Characteristics and Tax Avoidance and the Effect of Moderator of Earnings Management on their Relationship in the Companies accepted Tehran Stock Exchange

Pages

  145-168

Abstract

 Tax is the most important source of government financing, not only in developed countries, but also in developing countries. On the other hand, tax is one of the factors leading to the exclusion of company resources; therefore, identification of factors affecting taxation of companies is very important. So, the purpose of this study is to investigate the relationship between corporate characteristics and avoidance of taxes and analyze the effects of managing earnings on the relationship between corporate characteristics and tax evasion. The characteristics of the company in this study were based on Profitability, leverage and size. In this study, 61 companies listed in Tehran Stock Exchange during the period (2012-2016) were selected as the sample and were selected using systematic elimination method. The data regression results using Eviews software with random effects model showed that the characteristics of a company, namely Profitability, Financial Leverage and size have a significant effect on Tax Avoidance. On the other hand, the performance of Earnings Management can modify the effects of Profitability, company size and leverage on Tax Avoidance.

Cites

  • No record.

    • References

  • No record.

    • Cite

    APA: Copy

    ALIZADEH, MAHMOOD, jalilian, jamal, HEIADARI, DERAKHSHAN, & Taherkhani, Nasim. (2019). Investigating the Relationship between Corporate Characteristics and Tax Avoidance and the Effect of Moderator of Earnings Management on their Relationship in the Companies accepted Tehran Stock Exchange. TAX JOURNAL, 27(42 (90) ), 145-168. SID. https://sid.ir/paper/375978/en

    Vancouver: Copy

    ALIZADEH MAHMOOD, jalilian jamal, HEIADARI DERAKHSHAN, Taherkhani Nasim. Investigating the Relationship between Corporate Characteristics and Tax Avoidance and the Effect of Moderator of Earnings Management on their Relationship in the Companies accepted Tehran Stock Exchange. TAX JOURNAL[Internet]. 2019;27(42 (90) ):145-168. Available from: https://sid.ir/paper/375978/en

    IEEE: Copy

    MAHMOOD ALIZADEH, jamal jalilian, DERAKHSHAN HEIADARI, and Nasim Taherkhani, “Investigating the Relationship between Corporate Characteristics and Tax Avoidance and the Effect of Moderator of Earnings Management on their Relationship in the Companies accepted Tehran Stock Exchange,” TAX JOURNAL, vol. 27, no. 42 (90) , pp. 145–168, 2019, [Online]. Available: https://sid.ir/paper/375978/en

    Related Journal Papers

  • No record.

    • Related Seminar Papers

  • No record.

    • Related Plans

  • No record.

    • Recommended Workshops






    Move to top
    telegram sharing button
    whatsapp sharing button
    linkedin sharing button
    twitter sharing button
    email sharing button
    email sharing button
    email sharing button
    sharethis sharing button