اجتناب مالیاتی: مسئولیت اجتماعی و نقش تعدیل‌گر مالکیت خانوادگی

References

Asian, A., Uche, T. (2018). Corporate tax and corporate social responsibility of firms in Nigeria. Research Journal of Finance and Accounting, 9(10), 121-142.

Baharmoghadam.,M, Amininia.,M .(2015). An Investigation of the Relationship between Ownership Concentration and Tax Aggressiveness, Journal of Financial Accounting Research,6(4),23-36 [In Persian].

Ball, R., Jayaraman, S., Shivakumar, L. (2012). Audited financial reporting and voluntary disclosure as complements: A test of the confirmation hypothesis. Journal of Accounting and Economics, 53(1–2), 136–66.

Bani Fatemeh,H., Mohammadi Talvar,S., Nozari,H. (2017). Sociological study of the challenges of growth and development of family businesses in Iran (Case study: small and medium enterprises in Tehran), Journal of Economics & Development Sociology, 6(1),1-34 [In Persian].

Berrone, P., Cruz, C., Gómez Mejía, L.R., Larraza-Kintana, M. (2010). Socioemotional wealth and corporate responses to institutional pressures: Do family controlled firms pollute less? Administrative Science Quarterly, 55(1), 82–113.

Carrol, A.B. (1979). A three dimensional conceptual model of corporate performance. The Academy of Management Review, 4(4), 497–505.

Chen, S., Chen, X., Cheng, Q. (2008). Do family firms provide more or less voluntary disclosure? Journal of Accounting Research, 46(3), 499–536.

Chen, S., Chen, X., Cheng, Q., Shevlin, T. (2010). Are family firms more tax aggressive than non financial firms? Journal of Financial Economics, 95(1), 41–61.

Cruz, C., Larraza Kintana, M., Garcés Galdeano, L., Berrone, P. (2014). Are family firms really more socially responsible? Entrepreneurship Theory and Practice, 38(6), 1295–1316.

Darabi, R., Pashanjad, Y., Tadinafard,I.(2017). Examination of the Relationship between Social Responsibility,Economic Performance and Tax Avoidance in Companies Listed in the Tehran Stock Exchange, Journal of Accounting Reviews,4(15),67-92 [In Persian].

Fama, E.F., Jenses, M.C. (1983). Separation of ownership and control. Journal of Law and Economics, 26(2), 301–325.

Fombrun, C.J., Gardberg, N.A., Sever, J.M. (2000). The reputation quotient SM: A multi stakeholder measure of corporate reputation. The Journal of Brand Management, 7(4), 241–255.

Fombrun, C.J., Gardberg, N.A., Sever, J.M. (2000). The reputation quotient SM: A multi stakeholder measure

Freeman, R., Reed, D. (1983). Stockholders and stakeholders: A new perspective on corporate governance. California Management Review, 25(3), 88–106.

Freeman, R.E. (1984). Strategic management: A Stakeholder Approach, Pitman Publishing Inc.

Friedman, M. (1970). The social responsibility of business is to increase its profits. The New York Times Magazine, 13th September 1970.

Godfrey, P.C. (2005). The relationship between corporate philanthropy and shareholder wealth: A risk management perspective. Academy of Management Review, 30(4), 777–798.

González, E.L., Ferrero, J.M Meca, E.G. (2018). Does corporate social responsibility affect tax avoidance: Evidence from family firms. Corporate Social Responsibility and Environmental, 26(4),819-831

Hajiannejad, A., Danesh Sararoudi, S.R .(2019). Effects of agency cost and liquidity on tax avoidance by the use of profitability. Journal of Accounting Knowledge,10(36), 115-136 [In Persian].

Hasas Yeghaneh,Y., Rezaei, SH. (2018). A model for impact of corporate social responsibility and tax management costs on avoidance and tax evasion.  Empirical Studies in Financial Accounting, 15(58), 27-58 [In Persian].

Hasseldine, J., Morris, G. (2013). Corporate social responsibility and tax avoidance: A comment and reflection. Accounting Forum, 37, 1-14.

Hejazi, R., Abu Hamza, M. (2016). Social responsibility and corporate tax compliance (A case study of large taxpayers units). Journal of Management Accounting and Auditing Knowledge, 4(16), 77-90 [In Persian].

Hill, C.W., Jones, T.M. (1992). Stakeholder agency theory. Journal of Management Studies, 29(2), 131–154.

Hoi, C.K., Wu, Q., Zhang, K. (2013). Is corporate social responsibility (CSR) associated with tax avoidance? Evidence from irresponsible CSR activities. The Accounting Review, 88(6), 2025–2059.

Irandust, A., ghavamipour, M., Ebrahimnejhad , R., Hoseinpour. D. (2013). Key factors affecting the success of family businesses in Iran and prioritization, Journal of Entrepreneurship Development, 6(2),55-74 [In Persian].

Jensen, M.C., Meckling, W.H. (1976). Theory of the firm: Managerial behavior: Agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360.

Kuo. Y., Yi-Mien, L., Hsiu-Fang C. (2020). Corporate Social responsibility, enterprise risk management, and real earnings management: Evidence from Managerial Confidence. Finance Research Letters.

Laguir, I., Staglianò, R., Elbaz, J. (2015). Does corporate social responsibility affect corporate tax aggressiveness? Journal of Cleaner Production, 107, 662–675.

Landry, S., Deslandes, M., Fortin, A. (2013). Tax aggressiveness, corporate social responsibility and ownership structure. Journal of Accounting, Ethics & Public Policy, 14(3), 611-645.

Le Breton Miller, I., Miller, D., Bares, F. (2015). Governance and entrepreneurship in family firms: Agency, behavioral agency and resourcebased comparisons. Journal of Family Business Strategy, 6(1), 58–62.

Lee, M.D.P. (2008). A review of the theories of corporate social responsibility: Its evolutionary path and the road ahead. International Journal of Management Reviews, 10(1), 53–73.

Lin, K.Z., Cheng, S., Zhang, F. (2017). Corporate social responsibility, institutional environments, and tax avoidance: Evidence from a subnational comparison in China. The International Journal of Accounting, 52(4), 303–318.

Mahon, J.F. (2002). Corporate reputation: A research agenda using strategy and stakeholder’s literature. Business & Society, 21(4), 415–444.

Mashaykhi, B., Seyyedi, S.J. (2015). Corporate Governance and Tax Avoidance, Journal of Accounting Knowledge,6(20),83-103 [In Persian].

Mgbame, C., Chijoke, M., Yekini, S., Yekini, C. (2017). Corporate social responsibility performance and tax aggressiveness. Journal of Accounting and Taxation, 9(8), 101-108.

Miller, D., Le Breton Miller, I., Lester, R.H., Canella, A.A. (2007). Are family firms really superior performers? Journal of Corporate Finance, 13(5), 829–858.

MohammadRezaei, F., Mohammad ,G.CH. (2018). Audit failure, audit opinion and auditor’s remarks: The role of audit partner busyness. Quarterly Financial Accounting Journal, 9(36), 1-31 [In Persian].

Mozaffar, Kh., Suraj, S., Liang ,T. (2017). Institutional ownership and corporate tax avoidance: New evidence. The Accounting Review, 92(2), 101-122.

of corporate reputation. The Journal of Brand Management, 7(4), 241–255.

Oha, W.Y., Changc, Y.K., Jung, R. (2019). Board characteristics and corporate social responsibility: Does family involvement in management matter? Journal of Business Research, 103, 23–33.

Petersen, M.A. (2009). Estimating standard errors in finance panel data sets: comparing approaches. The Review of Financial Studies, 22(1), 435-480.

Pourheidari, O., Fadavi, M.H., Aminiya, M.(2014). An investigation on the effect of tax avoidance on the transparency of financial reporting firms listed in Tehran Stock Exchange, Journal of Economic Research, 14(52),85-69 [In Persian].

Pourheidari, O., Sarvestani, A.(2013). Identifying and explaining the effective factors on the tax management. Journal of Accounting Knowledge, 4(12).89-110 [In Persian].

Pourmoghim, S.J., Nematopour, M., Mousavi M.H. (2005). Investigating the factors affecting the level of tax revenue collection in the Iranian tax system, Journal of Economic Research,5(17),161-187 [In Persian].

Preuss, L. (2010). Tax avoidance and corporate social responsibility: You cannot do both, or can you? Corporate Governance, 10(4), 365–374.

Schulze, W.S., Lubatkin, M.H., Dino, R.N. (2003). Toward a theory of agency and altruism in family firms. Journal of Business Venturing, 18(4), 473–490.

Shahriar., A. (2013). Mediator, moderator and intervening variables in marketing researchs: Conceptualization, differences and statistical procedures and tests. New Marketing Research Journal, 3(2), 176-157 [In Persian].

Sikka, P. (2010). Smoke and mirrors: Corporate social responsibility and tax avoidance—A reply to Hasseldine and Morris. Accounting Forum, 37(1), 15–38.

Singla, C., Veliyath, R., George, R. (2014). Family firms and internationalization governance relationships: Evidence of secondary agency issues. Strategic Management Journal, 35(4), 606–616.

Steijvers, T., Niskanen, M. (2014). Tax aggressiveness in private family firms: An agency perspective. Journal of Family Business Strategy, 5(4), 335–396

Wang, G.Y. (2010). The impacts of free cash flows and agency costs on firm performance. Journal of Service Science and Management, 3, 408-418.