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

نویسنده

چکیده مقاله:

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. 

برای دانلود باید عضویت طلایی داشته باشید

برای دانلود متن کامل این مقاله و بیش از 32 میلیون مقاله دیگر ابتدا ثبت نام کنید

اگر عضو سایت هستید لطفا وارد حساب کاربری خود شوید

منابع مشابه

the relationship between learners critical thinking ability and their performance in the reading sections of the tofel and ielts test

the study reflected in this thesis aims at finding out relationships between critical thinking (ct), and the reading sections of tofel and ielts tests. the study tries to find any relationships between the ct ability of students and their performance on reading tests of tofel and academic ielts. however, no research has ever been conducted to investigate the relationship between ct and the read...

15 صفحه اول

on the relationship between the knowledge of collocations and writing proficiency

بررسی رابطه دانش همنشینی لغات و مهارت نوشتاری در زبان انگلیسی چکیده این پژوهش درصدد آن است تا سه مسئله زیر را مورد بررسی قرار دهد: الف) وجود یا عدم وجود رابطه بین دانش زبان آموزان در حوزه همنشینی لغات با یکدیگر و دانش آنها در مهارت نوشتاری زبان انگلیسی؛ ب) یافتن پاسخی به این سوال که آیا تمامی انواع همنشینی های لغوی زبان انگلیسی به یک میزان برای زبان آموزان دشوارند یا خیر؛ پ) مقایسه زبان آمو...

15 صفحه اول

“investigating the relationship between knowledge management and customer satisfaction considering to the e-services”

چکیده : این مطالعه تاثیر مدیریت دانش بر رضایتمندی مشتریان با توجه به خدمات الکترونیک در سازمان حمل و نقل و پایانه های استان سیستان و بلوچستان را مورد بررسی قرار می دهد. جامعه آماری این تحقیق مدیران، سرپرستان و کارشناسان مشغول به کار در سازمان حمل و نقل و پایانه های استان سیستان و بلوچستان بوده که مجموعا 94 نفر می باشند. برای تعیین حداقل نمونه از جدول مورگان استفاده شده است. که با توجه به جدول ...

on the relationship between using discourse markers and the quality of expository and argumentative academic writing of iranian english majors

the aim of the present study was to investigate the frequency and the type of discourse markers used in the argumentative and expository writings of iranian efl learners and the differences between these text features in the two essay genres. the study also aimed at examining the influence of the use of discourse markers on the participants’ writing quality. to this end the discourse markers us...

15 صفحه اول

the relationship between academic self-concept and academic achievement in english and general subjects of the students of high school

according to research, academic self-concept and academic achievement are mutually interdependent. in the present study, the aim was to determine the relationship between the academic self-concept and the academic achievement of students in english as a foreign language and general subjects. the participants were 320 students studying in 4th grade of high school in three cities of noor, nowshah...

منابع من

با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید

ذخیره در منابع من قبلا به منابع من ذحیره شده

{@ msg_add @}


عنوان ژورنال

دوره 27  شماره 42

صفحات  145- 168

تاریخ انتشار 2019-09

با دنبال کردن یک ژورنال هنگامی که شماره جدید این ژورنال منتشر می شود به شما از طریق ایمیل اطلاع داده می شود.

کلمات کلیدی

کلمات کلیدی برای این مقاله ارائه نشده است

میزبانی شده توسط پلتفرم ابری doprax.com

copyright © 2015-2023