Investigating the Effect of Effective Tax rate and Quality of Corporate Governance on Tax Avoidance in Companies Listed on the Tehran Stock Exchange
AbstractThe current study, examined the effect of effective tax rates and the quality of corporate governance on tax avoidance. The measure of tax avoidance is the difference between accounting profit and taxable profit. Also, in order to homogenize, the variable is divided by the book value of tota...
| Main Authors: | , , |
|---|---|
| Format: | Article |
| Jezik: | fas |
| Izdano: |
Alzahra University
2023-02-01
|
| Serija: | راهبرد مدیریت مالی |
| Teme: | |
| Online dostop: | https://jfm.alzahra.ac.ir/article_6601_9a1f4f0fba74be3aff09d55da09c01d1.pdf |