The Impact of Different Audit Quality Measures on Tax Risk Criteria with Emphasis on Horizontal and Vertical agency costs [PDF]
پژوهشهای تجربی حسابداری, 2022 The purpose of this study was to evaluate the impact of different audit quality measures on tax risk. For this purpose, tax risk was used as a dependent variable with five criteria: annual effective rate, average effective rate, gap rate, expected risk ...
Fatemeh Hadelvand +2 more
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Investigating the Impact of Tax Avoidance on Investment Efficiency [PDF]
مجله دانش حسابداری, 2020 Objective: The objective of this study was to investigate the effects of tax avoidance on the investment efficiency of the companies listed in the Tehran Stock Exchange, TSE.
Alireza Rahimi, Aref Forughi
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The Role of Managerial Ability in Corporate Tax Avoidance: Evidence from Tehran Stock Exchange [PDF]
مطالعات تجربی حسابداری مالی, 2018 In this study, the effect of managerial ability have been studied on tax avoidance in the companies listed in Tehran Stock Exchange. The Indicators used to measure avoid paying tax are the book effective tax rate, the cash effective tax rate and long-run
Mohammad Ali Aghaei +2 more
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Tax Avoidance, Tax Reporting Aggresiveness, Tax Risk, & Corporate Risk
Riset Akuntansi dan Keuangan Indonesia, 2021 This study aims to examine whether tax avoidance, tax reporting aggressiveness and tax risk have an effect on corporate risk. This study describes the different terms of tax avoidance and tax aggressiveness.
Verani Carolina +2 more
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The Impact of Tax Avoidance on Accounting Criteria of Firm Value: Free Cash Flow To the Firm and Free Cash Flow From the Business [PDF]
مطالعات تجربی حسابداری مالی, 2020 Tax avoidance is one of the most important decisions managers, which can have a positive or adverse effect on a firm's value by preventing the transfer of the company's resources to the government.
Maryam Nobakht, Younes Nobakht
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Tax aggressiveness in publicly traded companies operating in a regulated market
Revista Ambiente Contábil, 2022 Purpose: The research aims to identify whether the regulated market through its agencies is a determining factor for a posture of less tax aggressiveness in companies.
Thaís Salvatori França +1 more
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Sustainable Tax Paid Rate and Earnings Persistence in Tehran Stock Exchange [PDF]
پژوهشهای تجربی حسابداری, 2013 Sustainable tax paid rate focuses on maintaining consistent tax avoidance outcomes over time. Sustainability differs from tax minimization. This study examines whether Sustainable tax paid rate provides information about the persistence of a firm’
Mahsa Ghasemi +2 more
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Thin capitalization dan penghindaran pajak setelah penerapan PMK 169
Keberlanjutan, 2021 After delaying 30 years, the Minister of Finance of the Republic of Indonesia issued a regulation on the ratio between debt and company capital to impose income tax (PMK 169/PMK.010/2015).
Irene Natalia, Felix Widyadhana
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The Best Measurement of Tax Aggressiveness in Predicting Corporate Risk
Riset Akuntansi dan Keuangan Indonesia, 2021 This study aims to see which measurement of tax aggressiveness is the best in predicting corporate risk. There are various kinds of tax aggressiveness measurements that have been used by many researchers, including Effective Tax Rate (ETR), Cash ...
Verani Carolina, O Oktavianti
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Impacts of Managerial Ability on Tax Avoidance [PDF]
مجله دانش حسابداری, 2016 Management by tax avoidance may follow appropriate reporting that presents the firm with more profit than reality, and to show a good delineation of firm proceeds.
Darioush Forougi +2 more
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