واکاوی عوامل موثر بر اجتناب از پرداخت مالیات با استفاده از رویکرد فراترکیب (متاسنتز)

Abbaszadeh, M,.Fadai, M,.Muftoonian, M,. Babaei Kalarijani, M.(2015). Investigating the relationship between financial transparency and tax avoidance according to the institutional ownership of companies (case study of Tehran Stock Exchange companies). Financial Economics (Financial Economics and Development) , 10(35) ,45-74.(. (In Persian).

Abdelfattah, T., & Aboud, A. (2020). Tax avoidance, corporate governance, and corporate social responsibility: The case of the Egyptian capital market. Journal of International Accounting, Auditing and Taxation, 38, 100304.

Abedi Jafari, A., & Amiri, M. (2019). Meta-synthesis, a method for synthesizing qualitative studies. Methodology of Humanities, 25(1) ,73-87.(In Persian).

Aflatooni, A., & khazaei, M. (2016). Investigating the Effect of Accruals Quality and Disclosure Quality on Labor Investment Inefficiency. Accounting and Auditing Review, 23(3), 269-288. (In Persian).

Akbarian Nasab, E, and Asadi, H. (2020). "Investigating the Positive Relationship between Job Satisfaction and Knowledge Workforce Productivity with the Mediating Role of Organizational Structure (Case Study: Khuzestan Oil and Telecommunication Pipelines Company)," National Conference on Organizational Improvement and Business Reconstruction. (In Persian).

Alikhani, R,. Maran Jouri,m. (2013). Application of environmental and social information disclosure theories. Journal of Accounting and Auditing Studies, 3(9), 36-53. (In Persian).

Armstrong, C.S., Blouin, J.L., Jagolinzer, A.D., Larcker, D.F. (2015). "Corporate Governance, Incentives,and Tax Avoidance". Journal of Accounting and Economics, 60(1), 1-17 .

Barahuei Pirnia, B., & Efatti, F. (2019). On the asymmetry of information and the reliability of the financial reports of the presentation of the renewal effect. The 5th International Conference on Accounting, Management and Innovation in Business, Tehran, Permanent Secretariat of the Conference. (In Persian).

Barzegar Khandozi, A,. Gerkaz, M,. Saeedi, p,. Moatofi, Alireza. (2019). Identifying the environmental and human factors affecting the adoption of cloud accounting by means of exploratory and confirmatory factor analysis. Experimental Accounting Research, 9(36), 51-69.(In Persian).

Barzegar, G ., Khalili, M. (2018). examining the relationship between the company's life cycle and tax avoidance with a comparative approach of industries. Accounting and management perspective, 2(13), 150-167. (In Persian).

Bradshaw, M., G. Liao and M. Ma. (2013). “Ownership Structure and Tax Avoidance: Evidence from Agency Costs to State Ownership in China”, Working paper, Boston College.

Chen, X., Hu, N., Wang, X., & Tang, X. (2016). Tax avoidance and firm value: evidence from China. Nankai Business Review International, 5(1), 25–42.

Chyz, J., Gaertner, F., Kausar, A .and Watson, L. (2014). “Overconfidence and Aggressive Corporate Tax Policy”. Available at SSRN: http://ssrn.com.

Dakhli, A. (2022). The impact of ownership structure on corporate tax avoidance with corporate social responsibility as mediating variable. Journal of Financial Crime, 29(3), 836-852.

Dastgir, M,.Arab Salehi, M,.Amin Jafari, R,. Akhli, H. (2013). The impact of intellectual capital on the company's financial performance. Financial accounting and auditing research (Financial accounting and auditing research), 6(21), 1-36. (In Persian).

Dejkam, E.,Nesl Mousavi, H. (2018). The effect of concentration of ownership on tax avoidance in Tehran stock exchange companies, The third national conference on modern management and accounting studies in Iran, Karaj. (In Persian).

Didar, H,.Mansoorfar, G,. Kafami, M. (2013). Investigating the impact of corporate governance mechanisms on the tax gap in companies listed on the Tehran Stock Exchange. Accounting and Auditing Reviews, 21(4), 409-430. (In Persian).

 Esmaili, S, Jabbarzadeh Kangarlouei, S, Motevasel, M. (2014). "Investigating the Relationship between Earnings Smoothing, Tax Avoidance, and Taxable Earnings Information Content of Companies Listed on the Tehran Stock Exchange," Tax Research, No. 72, Winter 1393. (In Persian).

Fatehi, T., Aghajani, V., & Ghadimpur, J. (2019). Investigating the impact of family ownership on tax avoidance. The fourth national conference in management, accounting and economics with an emphasis on regional and global marketing, Tehran: Shahid Beheshti University, permanent secretariat of the conference. (In Persian).

Ferguson, A., J. Francis, and D. Stokes. (2003). “The effects of firm-wide and officelevel industry expertise on audit pricing” The Accounting Review,78 (2): 429–448.

Foroughi, Dar,. Sakiani, A. (2017). The effect of management ability on the risk of falling stock prices. Financial accounting and auditing research, 10(40), 47-68.  (In Persian).

Ghaderi, B, Kafami, M,  Karimi Hesari, F. (2018). "Investigating the Impact of Financial and Non-Financial Factors on the Tax Gap," Accounting and Management Vision, 1(2), 116. (In Persian).

Hajian Nejad, A., & Danesh Sararudi, R. (2019). Investigating the effect of agency cost and liquidity on tax avoidance through profitability. Journal of accounting knowledge, 10(1), 115-136. (In Persian).

Hanlon, M. and Heitzman, S. )2010(. "A Review of Tax Research", Journal of Accounting and Economics 50(2- 3), 127-178.

Helfat C. E., Peteraf M. A. (2003) "The dynamic resource‐based view: Capability lifecycles", Strategic Management Journal, 24(10): 997-1010.   

Hemati, H, Jaberi, M.A,  Imani, K,  Shamohamdi, M.A. (2019). "Investigating the Relationship between Audit Opinion Type and the Size of the Audit Firm with Tax Avoidance Using the Heckman Two-Stage Method," Accounting and Auditing Research, Autumn 1398, No. 43, Pages 171-186. (In Persian).

Heydari, H,.Ezzati, M,. Muridi, P. (2020). Estimating the impact of economic sanctions on the employment of industry, agriculture and service sectors. Economic Policy, 13(25), 107-65. (In Persian).

https://khabarpu.com/pu/bank-pu/www.cbi.ir.htm

Jiang, W., Zhang, C., & Si, C. (2022). The real effect of mandatory CSR disclosure: Evidence of corporate tax avoidance. Technological Forecasting and Social Change, 179, 121646.

Jungmu, K., Youngkyung, O., & Yuen, J. P. (2020). Institutional Investors’ Trading Response to Stock Market Anomalies: Evidence from Korea. Sustainability, MDPI, Open Access Journal, 12(4), 1-17.

Kerr, Jon N. (2018).­ “Transparency, Information Shocks, and Tax Avoidance Contemporary Accounting Research, Forthcoming”. Available at SSRN: https://ssrn. com/abstract =2761140 or http: //dx.doi.org/10.2139/ssrn.2761140.

Khajawi, Sh,. Kiamehar, M. (2014). Investigating the relationship between audit quality and tax avoidance in companies listed on the Tehran Stock Exchange. Research Journal of Taxation, 23(26 (series 74)), 87-108.  (In Persian).

Khani, A , Imani, K , Mollaei, M. (2014). "Investigating the Relationship between Auditor Specialization in Industry and Tax Avoidance of Companies Listed on the Tehran Stock Exchange," Journal of Auditing Knowledge, 13(51). (In Persian).

Khelil, I., & Khlif, H. (2022). Tax avoidance in family firms: a literature review. Journal of Financial Crime, (ahead-of-print).

Khodamipour, A, Bezarai, Y. (2015). The effect of product market competition on tax avoidance of companies listed in Tehran Stock Exchange. Tax research paper. 23 (27) ,211-227. (In Persian).

Khodamipour, A,. Ghorbani, R,.Nikkar, J ,. Bezarai, Y. (2012), investigating the effect of the characteristics of the board of directors on the company's performance in Different levels of market competition in companies admitted to the Tehran Stock Exchange, 6(24), 34-49.  (In Persian).

Kirchler, E., Maciejovsky, B., & Schneider, F. (2023). Everyday representations of tax avoidance, tax evasion, and tax flight: Do legal differences matter? Journal of Economic Psychology, 24(4), 535-553.

Lee, O.Z , Liu, H, Chenkai, N. (2018). “Controlling Shareholders”. Incentive and Corporate Tax Avoidance: A Natural Experiment in China (May/June 2018). Journal of Business Finance & Accounting, Vol. 44, Issue 56, pp. 697727.

Lotfi, A ,. Salehi, M ,.Lari Dasht Bayaz, M. (2019). Investigating the effect of intellectual capital on the purchase of comments with the mediating role of comparability of financial statements. Resource management in the police force, 8(2), 77-104. (In Persian).

Lynch, D., Kubick, T. R., Mayberry, M.A., & Omer, T. C. (2013). Product Market Power and Tax Avoidance: Market Leaders, Mimicking Strategies, and Stock Returns, Available at SSRN: https://ssrn.com/abstract=2217152.

Mardani, M, Safari Gerayeli, M,  Valian, H. (2018). "Customer Concentration and Tax Avoidance: Evidence from the Tehran Stock Exchange," Journal of Auditing Knowledge, Volume 18, Number 73. (In Persian).

Mashyekh, S., & Nasiri, S. (2016). Investigating the impact of financial reporting transparency on the relevance of accounting profit value. Experimental Accounting Researches, 5(3), 127-154. (In Persian).

Mayberry, M.A., McGuire, S.T., Omer, T. C. (2012). smoothing taxable income tax avoidance, and the information content of taxable income. Mays Business School, Texas A&M University

Mehrabanpour, M,. Naderi Nouraini, M,. Inalo, E,., Ashari, E. (2016). Factors affecting the profitability of banks. Empirical studies of financial accounting, 14(54), 113-134. (In Persian).

Mehrani, S,. Seyedi, J (2013). Examining the relationship between income tax and conservative accounting. Tax research paper,3(10), 13-34. (In Persian).

Mohammadi Nodeh, F ,. Kaka ali Soumae Saraei, M.(2018), Investigating the effect of profit smoothing on tax avoidance in companies listed on the Tehran Stock Exchange. (In Persian).

Mohammadzadeh Moghadam, M. (2018). The effect of agency cost on predicting the profitability of companies. Investment knowledge, 7(25), 285-295. (In Persian).

Namazi, N,. Ismailpour, H. (2021). The effect of auditing quality on the added value of companies with an emphasis on the mediating role of social responsibility. Financial accounting and auditing research (Financial accounting and auditing research), 13(4 (52)), 115-150. (In Persian).

Nouri Sefat, M,. Elhiari, A. (2017). The effect of dividend reduction on corporate tax avoidance. Knowledge of Accounting and Management Audit, 7(28), 215-224.  (In Persian).

Phillips, J.D. (2003). Corporate tax-planning effectiveness: the role of compensation-based incentives. The Accounting Review, 78(3), 847-874.

Pourheidari, O,. Sarvestani, A,. Houshmand, R. (2011). The effect of product market competitiveness on agency costs. Financial Knowledge of Securities Analysis (Financial Studies), 5(16), 13-28. (In Persian).

Pourheidari, O,. Sarvestani, A. (2012). Identifying and explaining the factors affecting tax management. Accounting Knowledge, 4(12), 89-110. (In Persian).

Qarangik, A, Garkaz, M. (2018). An Investigation into the Relationship between Certain Corporate Governance Mechanisms and Tax Avoidance in Companies Listed on the Tehran Stock Exchange. Danesh, Accounting and Auditing Quarterly, Volume 18, Issue 70, Pages 193-175. (In Persian).

Rahdar, M., Jabbari, H. (2015). Investigating the effect of ownership concentration on capital adequacy. New researches in management and accounting, 31-53. (In Persian).

Rudyanto, A., & Pirzada, K. (2020). The role of sustainability reporting in shareholder perception of tax avoidance. Social Responsibility Journal, 669-685

Safa, L ,. Mohammadian Saqin Sera, V. (2019). Determinants of environmental protection behaviors in rural areas of Tabriz city. Environmental Education and Sustainable Development, 8(3 (serial 31)), 116-97. (In Persian).

Salavati, S., Rasaeian, A. (2007). Investigating the relationship between capital structure and stock liquidity in Iran. Economic Quarterly, 36(1), 144-160. (In Persian).

Salehi, A. (2020). "The Impact of Institutional Ownership on Performance Evaluation Indicators Based on Residual Income and Market Components." Financial Knowledge Securities Analysis, 13(46), 1-14. (In Persian).

Sandelowski M, & Barroso J. (2007). Handbook for synthesizing qualitative research. New York: Springer.

securities and Exchange organization. https://seo.ir/

Sheikh Almoluki, M. (2007). Investigating the impact of capital structure changes on the value of manufacturing companies. Master's thesis, Islamic Azad University, Arak branch. (In Persian).

Shibani Tazarji, A,. Khodamipour, A,. Pourheidari, O. (2017). Investigating the impact of customer focus on tax avoidance considering the company's market share. Accounting and auditing reviews, 25(2), 215-232. (In Persian).

Siahpoosh, Z., Rasuli, P., Purhatam, Z. (2015). Investigating the effect of financial liberalization on financial development and economic growth fluctuations in Iran. Annual Conference on Business Management and Economics. (In Persian).

Taheri Fard, A., Salehi, E., Sawaedi, A.(2015). Human Resource Accounting, The Fifth International Conference on Accounting and Management and the Second Conference on Entrepreneurship and Open Innovations, Tehran. (In Persian).

Taifeh, S,. Dastgir, M,.Rezaei, F,. Ahmadi,s. (2018). Ranking of factors affecting corporate tax avoidance. Value and Behavioral Accounting, 4(7), 309-341. (In Persian).

Taylor, G., Al-Hadi, A., Richardson, G., Alfarhan, U., & Al-Yahyaee, K. (2019). Is there a relation between labor investment inefficiency and corporate tax avoidance?. Economic Modelling, 82, 185-201.

Titman, S., & Trueman, B, (1986), "Information Quality and the Valuation of New Issues", Accounting and Economics, 8(2), PP. 159-172.

Yogi, P., Zaitul, Z., Yeasy, D. (2017)." The Effect of Ownership and Audit Commitee Characteristics on Tax Avoidance". Beranda , Open Journal Systems, Vol 10, No 1

Zamani Nia, M. (2016). Examining the relationship between ownership structure and financial performance. Master's thesis, Islamic Azad University, Arak branch. (In Persian).