پژوهشنامه مالیات

1. Ayers, B.C., S. Ramalingegowda and E. Yeung (2011). Hometown advantage: the effects of monitoring institution location on financial reporting discretion, Journal of Accounting and Economics 52:41-61. [DOI:10.1016/j.jacceco.2011.03.003]

2. Aghighi, Bahareh, (2018) Investigating factors affecting the growth of tax revenues in Iran, the third scientific conference on new achievements in the studies of management, accounting and economic sciences in Iran, Ilam. Kadri, Bahman, Kafami, Mehdi Karimi, Hessari, Farshad. (2017) A research titled "Investigating the effect of financial and non-financial factors on performance tax", accounting and auditing perspective, period 1, number 2, page 1-16.

3. Boubaker, Sabri & Derouiche, Imen & Lasfer, Meziane, 2015. "Geographic location, excess control rights, and cash holdings," International Review of Financial Analysis, Elsevier, vol. 42(C), pages 24-37. [DOI:10.1016/j.irfa.2014.07.008]

4. Boubakri, Narjess & Guedhami, Omrane & Saffar, Walid, 2016. "Geographic location, foreign ownership, and cost of equity capital: Evidence from privatization," Journal of Corporate Finance, Elsevier, vol. 38(C), pages 363-381. [DOI:10.1016/j.jcorpfin.2016.02.004]

5. Beatty, A. and Weber, J. (2003). "The effects of debt contracting on voluntary accounting method changes". The Accounting Review, Vol. 76, Pp, 27-59. [DOI:10.2308/accr.2003.78.1.119]

6. Colin, Davis., Ken-ichi, Hashimoto. (2018). Corporate tax policy and industry location with fully endogenous productivity growth. Economic Inquiry, doi: 10.1111/ECIN.12521 [DOI:10.1111/ecin.12521]

7. Dariush Foroughi and Shokoofeh Mohammadi (2012), "Investigation of the relationship between tax avoidance and value".The level of cash retention of companies admitted to the Tehran Stock Exchange", research paper Tax No. 20, pp. 101-122

8. Derouiche, Imen & Jaafar, Kaouther & Zemzem, Ahmed, 2016. "Firm geographic location and voluntary disclosure," Journal of Multinational Financial Management, Elsevier, vol. 37, pages 29-47. [DOI:10.1016/j.mulfin.2016.08.003]

9. Desai, M., Dharmapala, D. (2009a). Corporate tax avoidance and firm value. Review of Economics and Statistics 91, 537-546. Koester, A., Shevlin, T., & Wangerin, D. (2016). The Role of Managerial Ability in Corporate Tax Avoidance. Management Science, Vol. 56 (2-3), 3285-3310. [DOI:10.1162/rest.91.3.537]

10. Didar Hamzeh, Mansourfar, Gholamreza, Kafami, Mehdi, (2013) Investigating the impact of corporate governance mechanisms on the tax gap in companies listed on the Tehran Stock Exchange, Accounting and Auditing Quarterly, Volume 21, Number 1, pp. 409-430 .

11. Ezdinia, Nasser, Rabiei Hamed, Hamidian, Narges, (2012) Investigating the relationship between financial leverage and real profit management of companies listed on the Tehran Stock Exchange, Accounting Development Quarterly, Volume 5, Number 1, pp. 25-44.

12. Etemadi, Hossein, Sapasi, Sahar, and Bashaq, Mohammad Reza. (2015). Business ethics, social responsibility and corporate performance. Ethics in Science and Technology, 11(3), 107-115. SID. https://sid.ir/paper/122797/fa

13. Eva, Luthi., Kurt, Schmidheiny. (2011). The Effect of Agglomeration Size on Local Taxes. Social Science Research Network, [DOI:10.2139/ssrn.1831104]

14. Fakhari, Hossein, and Hossein Nakhdi, Mashhadi-Kolaei. (2017). Investigating the effect of financial constraints on the relationship between the company's geographical location and cash retention, Financial Accounting Quarterly 10 (37): 94-74

15. Garaeenejad Gholamreza and Elahe chapardar. (2013) Investigating factors affecting tax revenues in Iran. Financial Economics, 6(20), 69-92.

16. Gallemore. J, Labro, E. (2015), "The Importance of the Internal Information Environment for Tax Avoidance", Journal of Accountingand Economics 60, PP. 149-167. [DOI:10.1016/j.jacceco.2014.09.005]

17. Gaspar, J.M., and M. Massa (2007). Local Ownership as private information: Evidence on the monitoring-liquidity trade-off, Journal of Financial Economics 83: 751-792. [DOI:10.1016/j.jfineco.2005.10.010]

18. ghadri, Bahman, Kafami, Mehdi, & Karimi Hessari, Farshad. (2017). Investigating the effect of financial and non-financial factors on the tax gap. Accounting and Management Perspective, 1(2), 1-16.

19. Garcı'a, D. and Ø. Norli. (2012). Geographic dispersion and stock returns, Journal of Financial Economics 106: 547-565. [DOI:10.1016/j.jfineco.2012.06.007]

20. Javier, Garcia-Bernardo., Petr, Jansky., Thomas, Tørsløv. (2020). Multinational Corporations' Effective Tax Rates: Evidence from Orbis. Social Science Research Network,

21. Jaggi, Bikki and Tang, Leo, Geographic Location of the Firm and Credit Rating Accuracy (April 30, 2015). Journal of Accounting, Auditing and Finance,Forthcoming, Available at SSRN: https://ssrn.com/abstract=2255089 or http://dx.doi.org/10.2139/ssrn.2255089 [DOI:10.2139/ssrn.2255089]

22. Karmi Gholamreza; Alireza Shahabi, investigating the relationship between ownership type and financial performance with corporate tax policy: Evidence from 220 member companies of the Tehran Stock Exchange, Volume 10, Number 2 - Serial Number 2 Fall and Winter 2017 Page 1

23. Khajovi, Shokrallah, Kiamhar, Mohammad, (2014) Investigating the relationship between audit quality and tax avoidance in companies listed on the Tehran Stock Exchange, Tax Research Quarterly, No. 21, pp. 87-108.

24. Loughran, T., and P. Schultz. (2008). Liquidity: Urban versus rural firms, Journal of Financial Economics 78: 341-374. [DOI:10.1016/j.jfineco.2004.10.008]

25. Mariona, Justin, Muehlegger, Erich. (2018). Tax compliance and fiscal externalities: Evidence from U.S. diesel taxation, Journal of Public Economics, 160, 1-13. [DOI:10.1016/j.jpubeco.2018.02.007]

26. Momeni, Mansour, Abbasi Koze Tapraghi, Mozhgan. (2015) Identification and ranking of factors Effective on tax management to improve the performance of companies by combining, the central library of the Hall -Registration number notification: 81548; Central library information hall registration number:-81548.

27. Magnus, Wiberg. (2010). Corporate Tax Systems and the Location of Industry. Research Papers in Economics,

28. Mihir, A., Desai., C., Fritz, Foley., James, R., Hines. (2006). Taxation and Multinational Activity; New Evidence, New Interpretations.

29. Sebastian Lazăr & Costel Istrate (2018) Corporate tax-mix and firm performance. A comprehensive assessment for Romanian listed companies, Economic ResearchEkonomska Istraživanja, 31:1, 1258-1272, DOI: 10.1080/1331677X.2018.1482225 [DOI:10.1080/1331677X.2018.1482225]

30. Salamon, L.M., Siegfried, J.J.,( 1977), Economic power and political influence: The impact of industry structure on public policy. The American Political Science Review 71, 1026-1043. [DOI:10.2307/1960105]

31. Saeedi, Parviz, and Kalami, Abdul Hakim. (1388). The effect of changing the corporate income tax law on the investment of manufacturing companies. Industrial Management, 4(7), 93-112. SID. https://sid.ir/paper/171145/fa

32. Shao, L., C. Kwok and O. Guedhami. (2013). Dividend policy:Balancing shareholders' and creditors' interests, Journal of Financial Research 36: 43-66. [DOI:10.1111/j.1475-6803.2013.12002.x]

33. Taifeh, Siamak, Dastgir, Mohsen, Farzin, Rezaei, Ahmadi Saeed, Ali. (2018) Ranking of factors affecting corporate tax avoidance. Value and Behavioral Accounting Quarterly. 4 (7): 309-341. [DOI:10.29252/aapc.4.7.309]

34. Wang, X., J. Wang and L. Johnson. (2016). Geographiy and capital structure. Canadian Journal of Administrative, 1-16. [DOI:10.1002/cjas.1383]