اثر حکمرانی زنان در تقویت رابطه عملکرد پایدار و اجتناب مالیاتی

Adams, R. B., & Ferreira, D. (2009). Women in the boardroom and their impact on governance and performance. Journal of Financial Economics, 94(2), 291-309.

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Adu, D. A., Flynn, A., & Grey, C. (2022). Carbon performance, financial performance and market value: The moderating effect of pay incentives. Business Strategy and the Environment., 32, 2111–2135. https://doi.org/10.1002/BSE.3239

Ahmadi, S., Khezri, M., Zandi, F., & Safavi, B. (2024). Investigating The Effect of Inflation on Rent-seeking from Tax Revenues: DSGE Approach. Macroeconomics Research Letter, 19(42), 115-138 (In Persian). doi: 10.22080/mrl.2024.27128.2081

Ahmadpour, H., & Kanani, A. (2023). A Study of the Effect of Gender Diversity in Board of Directors on Tax Evasion Considering the Moderating Role of Social Accountability. Studies of ethics and behavior in accounting and auditing, 3(3),91-122 (In Persian).

Alkurdi, A., Almarayeh, T., Bataineh, H., Al Amosh, H., & Khatib, S.F.A. (2024). Corporate profitability and effective tax rate: the moderating role of board gender diversity, Journal of Islamic Accounting and Business Research, 15 (1), 153-171. https://doi.org/10.1108/JIABR-05-2022-0122.

Allam, A., Abou-El-Sood, H., Elmarzouky, M., & Yamen, A. (2024). Financial development and tax evasion: International evidence from OECD and non-OECD countries. Journal of International Accounting, Auditing and Taxation. https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4626919

Amanda, R. A., Fitriana, V. E., & Mapuasari, S. A. (2023). Corporate Profitability, Audit Quality & Board Gender Diversity: Does it Influence Tax Avoidance? Ultimaccounting Jurnal Ilmu Akuntansi, 15(2), 375-398. https://doi.org/10.31937/akuntansi.v15i2.3363

Azarbayjani, K., hamidi, N., & sameti, M. (2021). The Key to Solving the Corruption Problem: Gender, Government, Religion, and Their Impact on Each Other. Macroeconomics Research Letter, 16(32), 171-189 (In Persian). doi: 10.22080/iejm.2023.20367.1819

Barani bare bi chast, M., & Barati, M. (2023). The impact of sustainable social performance on tax avoidance of companies listed on the Tehran Stock Exchange. Journal of Accounting and Management Vision, 6(82), 136-148 (In Persian).

Bataineh, H. (2025). The moderating effect of female directors on the relationship between ownership structure and tax avoidance practices. Journal of Risk and Financial Management, 18(7), 350. https://doi.org/10.3390/jrfm18070350

Baudot, L., Johnson, J. A., Roberts, A., & Roberts, R. W. (2020). Is corporate tax aggressiveness a reputation threat? Corporate accountability, corporate social responsibility, and corporate tax behavior. Journal of Business Ethics, 163(2), 197–215. https://doi.org/10.1007/s10551-019-04227-3

Boahen, E., Mamatzakis, E. C., Neri, L., & Russo, A. (2024). Mitigating Tax Avoidance: The Role of Board Interpersonal Diversity in the United Kingdom. Available at SSRN: https://ssrn.com/abstract=4803888 or http://dx.doi.org/10.2139/ssrn.4803888

Chyz, J. A., Gal-Or, R., Naiker, V., & Sharma, D. S. (2021). The association between auditor provided tax planning and tax compliance services and tax avoidance and tax risk. The Journal of the American Taxation Association, 43(2), 7-36.

Croson, R., & Gneezy, U. (2009). Gender differences in preferences. Journal of Economic Literature, 47(2), 448-474. DOI: 10.1257/jel.47.2.448

Dang, V. C., Tran, X. H., & McMillan, D. (2021). The impact of financial distress on tax avoidance: An empirical analysis of the Vietnamese listed companies. Cogent Business & Management, 8(1). https://doi.org/10.1080/23311975.2021.1953678  

Darabi, R., Pashanejad, Y., & Tadayonfard, E. (2017). Examination of the Relationship between Social Responsibility, Economic Performance and Tax Avoidance in Companies Listed in the Tehran Stock Exchange. Journal of Iranian Accounting Review, 4(15), 67-92 (In Persian). doi: 10.22055/jiar.2018.19748.1068

Darmawan, K. A. (2024). The Effect of Board Gender Diversity on the Company: A Literature Review. Journal La Sociale, 5(2), 437-449. https://doi.org/10.37899/journal-la-sociale.v5i2.1122

Delgado, F. J., Fernández-Rodríguez, E., García-Fernández, R., Landajo, M., & Martínez-Arias, A. (2023). Tax avoidance and earnings management: a neural network approach for the largest European economies. Financial Innovation, 9(1), 19.

Elamer, A, A., Boulhaga, M., & Ibrahim, B. I. (2024). Corporate tax avoidance and firm value: The moderating role of environmental, social, and governance (ESG) ratings, Business strategy and the environment, https://doi.org/10.1002/bse.3881

Fallan, E., & Fallan, L. (2019). Corporate tax behaviour and environmental disclosure: Strategic trade-offs across elements of CSR? Scandinavian Journal of Management, 35 (3). https://doi.org/10.1016/j.scaman.2019.02.001

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Ghaleb, B.  A.  A., Qaderi, S.  A., Almashaqbeh, A., & Qasem, A. (2021). Corporate social responsibility, board gender diversity and real earnings management: The case of Jordan. Cogent Business and Management, 8(1). https://doi.org/10.1080/23311975.2021.1883222

Giannarou, L., & Tzeremes, P. (2025). CSR performance and corporate tax avoidance in the hospitality and tourism industry: Do women directors moderate this relationship? International Hospitality Review. Advance online publication. https://doi.org/10.1108/IHR-08-2024-0037

Gilligan, C. (1982). In a Different Voice: Psychological Theory and Women’s Development. Harvard University Press.

Heydari Rostami, K., Nikzad Ghadikolaei, M., & Khalili, Y. (2025). The women’s flourish in the board of directors and the company's sustainability performance. Journal of Sustainable Human Resource Management, 7(12), 161-147 (In Persian). doi: 10.22080/shrm.2024.5230

Hoever, I. J., van Knippenberg, D., van Ginkel, W. P., & Barkema, H. G. (2012). Fostering team creativity: Perspective taking as key to unlocking diversity’s potential. Journal of Applied Psychology, 97(5), 982-996. https://doi.org/10.1037/a0029159

Hossain, M. S., Ling, C. C., Pathiranage, N. W., & Fung, C. Y. (2025). Nexus between corporate sustainability disclosures and tax avoidance: Does gender quotas on board make any difference? International Journal of Disclosure and Governance. Advance online publication. https://doi.org/10.1057/s41310-025-00301-7

Inger, K. K., & Vansant, B. (2019). Market valuation consequences of avoiding taxes while also being socially responsible. Journal of Management Accounting Research, 31(2), 75–94. https://doi.org/10.2308/jmar-52169

Jarboui, A., Saad, M. K. B., & Riguen, R., (2020). Tax avoidance: do board gender diversity and sustainability performance make a difference? Journal of Financial Crime. 27(4), 1389-1408. DOI: 10.1108/JFC-09-2019-0122

Jensen, M., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure, Journal of Financial Economics, 3(4), 305-360. https://doi.org/10.1016/0304-405X(76)90026-X

Khajavi, S., Valipour, H., & Kavianifard, H. (2018). The investigating of the role of the board in tax avoidance firms listed in the Tehran Stock Exchange. Financial Accounting Knowledge, 5(2), 59-84 (In Persian). doi: 10.30479/jfak.2018.1439

Khalili, Y., Heydari Rostami, K. & Shahali, M. (2024). Corona Anxiety and Women Trading Style. Iranian Journal of Finance, 8(3), 48-72. doi: 10.61186/ijf.2024.416832.1433

Kovermann, J., & Velte, P. (2019). The impact of corporate governance on corporate tax avoidance—A literature review. Journal of International Accounting, Auditing and Taxation, 36, 100270. https://doi.org/10.1016/j.intaccaudtax.2019.100270

Lopo Martinez, A., Rodrigues, J., Dias Filho, J. M., & Nakao, S. (2024). Tax Aggressiveness and Corporate Financialization in Brazil. Journal of Accounting, Management and Governance, 26(3), 378–412. https://doi.org/10.51341/cgg.v26i3.3130

Mahmoudinia, D. (2021). The asymmetric effects of monetary policy, currency crises and oil price on food inflation in Iran: an application of quantile regression. Macroeconomics and Finance in Emerging Market Economies, 1–23. https://doi.org/10.1080/17520843.2021.2005926

Mohseni Maleki, B. (2021). Factors Affecting Tax Evasion Using Structural Equation Techniques - The Role of Tax Knowledge as a Moderator. Macroeconomics Research Letter, 16(31), 13-36 (In Persian). doi: 10.22080/iejm.2021.20136.1810

Nasih, M., Harymawan, I., Abdul Rasid, S. Z., & Putra, F. K. G. (2024) (Accepted/In press). Tax avoidance and sustainability reporting: Alignment or greenwashing strategy? Corporate Social Responsibility and Environmental Management. https://doi.org/10.1002/csr.2927

Pham. M.T., Nguyen, L.V., & Nguyen, T.T. M. (2024). The Effect of Corporate Governance on Tax Avoidance: Evidence from Listed Firms in Vietnam. Economic Insights – Trends and Challenges, 13(2), 1-15. https://doi.org/10.51865/EITC.2024.02.01

Rudyanto, A., & Pirzada, K. (2021). The role of sustainability reporting in shareholder perception of tax avoidance, Social Responsibility Journal, 17 (5), 669-685. https://doi.org/10.1108/SRJ-01-2020-0022

Sarhan, A.A., Elmagrhi, M.H., & Elkhashen, E.M. (2024). Corruption prevention practices and tax avoidance: The moderating effect of corporate board characteristics, Journal of International Accounting, Auditing and Taxation, 55, 100615. https://doi.org/10.1016/j.intaccaudtax.2024.100615

Selinšek, A., Rocco, S., & Milfelner, B. (2021). Design orientation as a source of sustainable company performance. International Journal of Sustainable Economy, 13(1), 87–106.

Shafieii, H., Khodamipour, A., & Dastgir, M. (2017). A Survey on the Relation between Changes in Level of Social and Environmental Issues Disclosure and Profitability Indexes by Using KLD Index. Financial Accounting Knowledge, 3(4), 43-64 (In Persian).

Souguir, Z., Lassoued, N., Khanchel, I., & Bouzgarrou, H. (2024). Environmental performance and corporate tax avoidance: Greenwashing policy or eco-responsibility? The moderating role of ownership structure. Journal of Cleaner Production, 434, 140152. https://doi.org/10.1016/j.jclepro.2023.140152

Vaghfi, S. H., Noor bakhsh hosini, Z., & Abdohgkarim Fazel, N. (2024). The impact of tax avoidance on company performance with an emphasis on the role of ownership structure. Iranian Journal of Accounting, Auditing and Finance in the Islamic Environment, 2(4), 31-58 (In Persian). doi: 10.22034/aafie.2024.405503.1029

Zulfa, H.A., Nurhayati, E., & Dahlan, M. (2023). The Effect of Board Gender Diversity, Executive Character, and Audit Quality on Tax Avoidance (Empirical Study on Infrastructure Sector Companies Listed on the Indonesia Stock Exchange (2018 - 2020), International Journal of Multidisciplinary Research and Publications (IJMRAP), 6(2), 41-47.