Investigating the Moderating Role of Real Earnings Management on the relationship between Customer Concentration and Tax Avoidance- Evidence from Tehran Stock Exchange
The aim of this study is to investigate the effect of customer concentration on tax avoidance considering the moderating role of real earnings management. To measure tax avoidance, the difference between the legal and actual tax rates of the company has been used. The sample of this study consists o...
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | fas |
| Published: |
Shahid Bahonar University of Kerman
2018-07-01
|
| Series: | مجله دانش حسابداری |
| Subjects: | |
| Online Access: | https://jak.uk.ac.ir/article_2046_c76c643929293e94f8463b7fbc953f50.pdf |