بررسی تأثیر اجتناب از پرداخت مالیات بر کارایی سرمایه‌گذاری

آقایی، محمدعلی؛ حسنی، حسن؛ باقری، حسن. (۱۳۹۷). نقش توانایی مدیریتی در اجتناب مالیاتی شرکت: شواهدی از بورس اوراق بهادار تهران. مطالعات تجربی حسابداری مالی، 14(57)، 74-24.

پورحیدری، امید؛ فدوی، محمدحسن؛ میثم امینی‎نیا. (۱۳۹۳). بررسی تأثیر اجتناب از پرداخت مالیات بر شفافیت گزارشگری مالی شرکت های پذیرفته شده در بورس اوراق بهادار تهران. پژوهشنامه اقتصاد، 14(52)، 85-69.

حسنی‌القار، مسعود؛ شعری‎آناقیز، مسعود. (۱۳۹۶). بررسی تأثیر توانایی مدیریت بر اجتناب مالیاتی. دانش حسابداری، 8(1)، 134-107.

خدامی‎پور، احمد؛ امینی‎نیا، میثم. (۱۳۹۲). بررسی ارتباط بین اجتناب از پرداخت مالیات و هزینه  بدهی و تأثیر مالکیت نهادی بر این رابطه. پژوهشنامه مالیات، 21(19)، 155- 135.

خدامی‎پور، احمد؛ امینی‎نیا، میثم. (۱۳۹۴). بررسی رابطه بین اجتناب از پرداخت مالیات و نگهداشت وجه نقد با لحاظ شرایط محدودیت مالی. دانش حسابداری مالی، 2(1)، 82- 67.

عرب‌صالحی، مهدی؛ هاشمی، مجید. (۱۳۹۴). تأثیر اطمینان بیش از حد مدیریتی بر اجتناب مالیاتی. بررسی‌هایحسابداریوحسابرسی، 21(1)، 104-85.

فروغی، داریوش؛ امیری، هادی؛ زمانی‌بختیاروند، محمد. (الف1395). تأثیر توانایی مدیریتی بر اجتناب مالیاتی.دانشحسابداری، 7(26)، 150-131.

فروغی، داریوش؛ امیری، هادی؛ ساکیانی، امین. (ب۱۳۹۵). توانایی مدیریتی، کارایی سرمایه‎گذاری و کیفیت گزارشگری مالی. پژوهش‌های تجربی حسابداری، 6(21)، 89-63.

مرادزاده‌فرد، مهدی. (۱۳۹۵). توانایی مدیریتی، کارایی سرمایه گذاری و ریسک سقوط قیمت سهام. مطالعاتتجربیحسابداریمالی، 13(50)، 56-25.

References

Alm, J., Torgler, B. (2006). Culture differences and tax morale in the United States and in Europe. Journal of Economic Psychology, 27(2), 224-246.‏

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.‏

Aghaei, M.A., Hassani, H., Bagheri, H. (2018). The role of managerial ability in corporate tax avoidance: Evidence from Tehran Stock Exchange. Empirical Studies in Financial Accounting, 15(57), 24-47 [In Persian].

ArabSalehi, M., Hashemi, M. (2015). The effect of managerial overconfidence on tax avoidance. Accounting and Auditing Review, 21(1), 85-104 [In Persian].

Bates, T.W. (2005). Asset sales, investment opportunities, and the use of proceeds. The Journal of Finance, 60(1), 105-135.‏

Bailing, J., Rui, J. (2018). The impact of tax avoidance on enterprise investment efficiency. Journal of Discrete Mathematical Sciences and Cryptography, 21(6), 1293-1298.‏

Bhabra, G.S., Kaur, P., Seoungpil, A. (2018). Corporate governance and the sensitivity of investments to cash flows. Accounting & Finance, 58(2), 367-396.‏

Blanchard, O.J., Lopez-de-Silanes, F., Shleifer, A. (1994). What do firms do with cash windfalls? Journal of Financial Economics, 36(3), 337-360.‏

Balakrishnan, K., Blouin, J., Guay, W. (2012). Does tax aggressiveness reduce financial reporting transparency. Unpublished manuscript. University of Pennsylvania, Philadelphia, PA.‏

Bertrand, M., Mullainathan, S. (2003). Enjoying the quiet life? Corporate governance and managerial preferences. Journal of Political Economy, 111(5), 1043-1075.‏

Core, J.E., Holthausen, R.W., Larcker, D.F. (1999). Corporate governance, chief executive officer compensation, and firm performance1. Journal of Financial Economics, 51(3), 371-406.‏

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

Chen, I.J., Lin, S.H. (2012). Will managerial optimism affect the investment efficiency of a firm? Procedia Economics and Finance, 2, 73-80.‏

Chow, C.K., Song, F.M., Wong, K.P. (2010). Investment and the soft budget constraint in China. International Review of Economics & Finance, 19(2), 219-227.‏

Desai, M.A., Dharmapala, D. (2006). Corporate tax avoidance and high-powered incentives. Journal of Financial Economics, 79(1), 145-179.‏

Desai, M.A., Dyck, A., Zingales, L. (2007). Theft and taxes. Journal of Financial Economics, 84(3), 591-623.‏

Desai, M.A., Dharmapala, D. (2008). Tax and corporate governance: an economic approach. In tax and corporate governance, Springer, Berlin, Heidelberg, 13-30.

Desai, M.A., Dharmapala, D. (2009). Corporate tax avoidance and firm value. The Review of Economics and Statistics, 91(3), 537-546.‏

Dyreng, S.D., Hanlon, M., Maydew, E.L. (2010). The effects of executives on corporate tax avoidance. The Accounting Review, 85(4), 1163-1189.‏

Dhaliwal, D., Huang, S., Moser, W., Pereir, R. (2011). Corporate tax avoidance and the level and valuation of firm cash holdings. Working Paper.

Edwards, A., Schwab, C., Shevlin, T. (2016). Financial constraints and cash tax savings. The Accounting Review, 91(3), 859-881.‏

Francis, B., Sun, X., Wu, Q. (2013). Managerial ability and tax avoidance. SSRN electronic journal, Available at SSRN:https://ssrn.com/abstract=2348695.

Forughi, D., Amiri, H., Zamanibakhtiarvand, M. (2016). The effect of managerial ability in corporate tax avoidance. Journal of Accounting Knowledge, 7(26), 131-150 [In Persian].

Forughi, D., Sakiani, A. (2016). Managerial ability, investment efficiency and financial reporting quality. Journal of Empirical Researches in Accounting, 6(21), 131-150 [In Persian].

Hanlon, M., Heitzman, S. (2010). A review of tax research. Journal of accounting and Economics, 50(2-3), 127-178.‏

Harford, J. (1999). Corporate cash reserves and acquisitions. The Journal of Finance, 54(6), 1969-1997.‏

Hasani Alghar, M., Sheri Anaghiz, S. (2017). Examination of the effects of the managerial ability on tax avoidance. Journal of Accounting Knowledge, 8(1), 107-134 [In Persian].

Moradzadeh fard, M. (2016). Managerial talent, investment efficiency and stock price crash risk. Empirical Studies in Financial Accounting, 13(50), 25-56 [In Persian].

Myers, S.C. (1977). Determinants of corporate borrowing. Journal of Financial Economics, 5(2), 147-175.‏

Hope, O.K., Thomas, W.B. (2008). Managerial empire building and firm disclosure. Journal of Accounting Research, 46(3), 591-626.‏

Hsieh, T.S., Wang, Z., Demirkan, S. (2018). Overconfidence and tax avoidance: The role of CEO and CFO interaction. Journal of Accounting and Public Policy, 37(3), 241-253.‏

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.‏

Jensen, M.C. (1986). Agency costs of free cash flow, corporate finance, and takeovers. The American Economic Review, 76(2), 323-329.‏

Jiménez-Angueira, C.E. (2007). Tax environment changes, corporate governance, and tax aggressiveness Ph.D. Dissertation, University of Florida.‏

Koester, A., Shevlin, T., Wangerin, D. (2016). The role of managerial ability in corporate tax avoidance. Management Science, 63(10), 3285-3310.‏

Khodamipour, A., Amininia, M. (2013). An investigation into the relationship between tax avoidance and cost of debt and the effect of institutional ownership on this relationship. Tax Research, 21(19), 135-156 [In Persian].

Khurana, I.K., Moser, W.J., Raman, K.K. (2018). Tax avoidance, managerial ability, and investment efficiency. Abacus, 54(4), 547-575.‏

Ko, C.Y.; Park, J., Jung, H. (2013). Managerial ability and tax avoidance. Advanced Science and Technology Letters, 34, 1-9.

Khodamipour, A., Amininia, M. (2015). Investigating the relationship between tax avoidance and cash holding, considering the financial constraint condition. Empirical Research of financial Accounting, 2(1), 67-82 [In Persian].

Lanis, R., Richardson, G. (2015). Is corporate social responsibility performance associated with tax avoidance? Journal of Business Ethics, 127(2), 439-457.‏

Lehn, K., Poulsen, A. (1989). Free cash flow and stockholder gains in going private transactions. The Journal of Finance, 44(3), 771-787.

‏Lang, L., Ofek, E., Stulz, R. (1996). Leverage, investment, and firm growth. Journal of Financial Economics, 40(1), 3-29.‏

McConnell, J.J., Servaes, H. (1995). Equity ownership and the two faces of debt. Journal of Financial Economics, 39(1), 131-157.‏

Park, J., Ko, C.Y., Jung, H., Lee, Y.S. (2016). Managerial ability and tax avoidance: evidence from Korea. Asia-Pacific Journal of Accounting & Economics, 23(4), 449-477.‏

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

Richardson, S. (2006). Over-investment of free cash flow. Review of accounting studies, 11(2-3), 159-189.‏

Riddick, L.A., Whited, T.M. (2009). The corporate propensity to save. The Journal of Finance, 64(4), 1729-1766.‏

Taylor, G., Richardson, G. (2014). Incentives for corporate tax planning and reporting: Empirical evidence from Australia. Journal of Contemporary Accounting & Economics, 10(1), 1-15.‏

Wilson, R.J. (2009). An examination of corporate tax shelter participants. The Accounting Review, 84(3), 969-999.