Identifying and Explaining the Effective Factors on the Tax Management
Abstract Income tax appears in the income statement and has a major impact on the amount of net profit. In this paper, the effect of firm characteris-tics, industry type and institutional ownership on the management that cost is investigated. The criterion that used to measuring tax management is ef...
| Format: | Article |
|---|---|
| Language: | fas |
| Published: |
Shahid Bahonar University of Kerman
2013-05-01
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| Series: | مجله دانش حسابداری |
| Subjects: | |
| Online Access: | https://jak.uk.ac.ir/article_520_c8ead914da708c3114c960d0f890866a.pdf |