logo
logo
ArEn

ورود/ثبت نام

جستجو

نتایج جست و جو:

248

تعداد نتایج:

248

مرتبط ترین ها

به روز ترین ها

پر بازدیدترین ها

پر دانلودترین ها

فیلتر ها

از سال

تا سال

زبان

نوع محتوا

نوع دسته بندی

متن کامل

Investigating the Effect of Effective Tax Rate and Quality of Corporate Governance on Tax Evasion and Tax Corruption

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

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

14 بازدید

مشاهده/دانلود

Political Connection, Corporate Governance and Tax Aggressiveness

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

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

9 بازدید

مشاهده/دانلود

Intellectual Capital and the Relation between Corporate Governance and Tax Avoidance

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

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

15 بازدید

مشاهده/دانلود

Artificial Intelligence Approach Analyzing Management Ability Based on Accounting and Corporate Governance Criteria

کلیدواژه: Management Ability,Accounting Variables and Corporate Governance,Artificial Intelligence Algorithm

نویسندگان: Shahsahebi Seyed Mostafa, DARABI ROYA, HAMIDIAN MOHSEN

ناشر: INTERNATIONAL JOURNAL OF FINANCE AND MANAGERIAL ACCOUNTING - INTERNATIONAL JOURNAL OF FINANCE AND MANAGERIAL ACCOUNTING

The aim of this research is the analysis of management ability using accounting and corporate Governance Criteria and also artificial intelligence. The primary independent variables in this study include regulatory variables (characteristics of corporate Governance and audit committee) and accountin... ادامه

سال:2020

لینک به محتوا با زبان هدف

نوع سند: Article

5 دانلود

15 بازدید

مشاهده/دانلود

The Role of Corporate Governance on Tax Justice (Horizontal Equity and Vertical Equity)

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

لینک به محتوا با زبان هدف

نوع سند: Article

5 دانلود

12 بازدید

مشاهده/دانلود

Evaluation of the Criteria of Corporate Civilizational Governance Structure in the Iranian Capital Market

کلیدواژه: Corporate Civilizational Governance Structure,Adhocracy,Interpretive Ranking Proses

نویسندگان: Abshirini Elham, KHODADADI VALI, Nasiri Saeed, KHEDRI NADER

ناشر: حسابداری مدیریت - MANAGEMENT ACCOUNTING

Commercial corporations, as an undeniable necessity of protecting the resources of stakeholders, need a civilized corporate Governance structure,in a way that over time can meet the information needs and expectations of stakeholders. Corporate Governance Civilization is considered as a structural ke... ادامه

سال:2023

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

16 بازدید

مشاهده/دانلود

The Effectiveness of Corporate Governance Dimensions on the Relationship between Social Responsibility and Tax Justice

کلیدواژه: Tax Justice, Corporate Governance, Corporate social responsibility

نویسندگان: Allahyari Abbas, POURZAMANI ZAHRA, TORABI TAGHI

ناشر: حسابداری مدیریت - MANAGEMENT ACCOUNTING

Theorists are attempting to establish the principle of Tax justice in order to prescribe the distribution of Tax burden among the people. Governments are one of the major stakeholders in companies that use their information in macroeconomic planning. There is a social contract between the companies ... ادامه

سال:2018

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

17 بازدید

مشاهده/دانلود

The Role of Corporate Governance in the Relation between Tax Avoidance and Managerial Empire Building

کلیدواژه: Managerial Empire Building, Tax Avoidance, Corporate governance

نویسندگان: Mostafaei Mohammad, Rezazadeh Javad, Sepasi Sahar, Amri Asrami Mohammad

ناشر: مدیریت دارایی و تامین مالی - Journal of Asset Management and Financing

The aim of this study was to explore the impact of corporate Governance on the link between Tax avoidance and managerial empire building. According to the theory of managers' personal considerations, managers may not always prioritize decisions that benefit shareholders, but rather focus on maximizi... ادامه

سال:2023

لینک به محتوا با زبان هدف

نوع سند: Article

3 دانلود

11 بازدید

مشاهده/دانلود

Modeling the Moderating Effects of Corporate Governance on the Relation between Social Trust and Tax Avoidance

کلیدواژه: Social trust,Tax avoidance,corporate governance,Substitution theory,Complementary theory

نویسندگان: Rezaie Pite Noie Yaser, Safari Grayoli Mehdi, NOROZI MOHAMMAD

ناشر: پژوهش های تجربی حسابداری - Journal of Empirical Research in Accounting

Today, Tax avoidance, as an opportunistic behavior, is considered as one of the major problems which beset Tax system. One of the various factors influencing corporate Tax avoidance is social trust, such that directors of firms with high social trust level are less inclined to exercise opportunistic... ادامه

سال:2020

لینک به محتوا با زبان هدف

نوع سند: Article

0 دانلود

8 بازدید

مشاهده/دانلود

The Effects of Markup and Corporate Governance on Tax-Avoidance of Listed Companies in the Tehran Stock Exchange

کلیدواژه: markup, Market Power, Corporate Governance, Institutional Shareholders, Tax-Avoidance

نویسندگان: Noraniazad Samaneh, Moghali Alireza, Zarei Nahid

ناشر: پژوهش های اقتصاد صنعتی - Journal of Industrial Economic Research

The main purpose of this article is to evaluate the effect of markup and corporate Governance on Tax avoidance of the listed companies in the Tehran stock exchange. For this purpose, data from 100 active manufacturing firms over the periods of 2011-2019 were used. The results indicate that the manag... ادامه

سال:2021

لینک به محتوا با زبان هدف

نوع سند: Article

3 دانلود

15 بازدید

مشاهده/دانلود

فیلتر ها

از سال

تا سال

زبان

نوع محتوا

دسته بندی

متن کامل