تأثیر عملکرد مسئولیت‌پذیری اجتماعی بر ارتباط بین برنامه‌ریزی مالیاتی و ارزش شرکت

References

Abdul, Wahabnor, Shaipah. Kevin, Holland (2013). Tax planning,corporate governance and equity value. The British Accounting Review.  44, (2): 111-124.

Asadi; Leila, Vaez, Seyed Ali, Jorjorzadeh, Alireza, Kaabomeir, Ahmad. (2022 Corporate Social Responsibility and Cash Value Creation by Emphasizing the Moderating Role of Business Strategy. Journal of Empirical Research in Accounting, 2(43): 27 – 68. (In Persian)

Arab Salehi, Mehdi, Sadeghi, Ghazal, Moinuddin, Mahmoud. (2012).The relationship between social r,esponsibility and the financial performance of companies listed on the Tehran Stock Exchange. Experimental Accounting Research, 3(3): 1-20. (In Persian)

Archana Jain, Pankaj K. Jain, and Zabihollah Rezaee (2016), "Value-Relevance of Corporate Social Responsibility: Evidence from Short Selling", Journal of Management Accounting Research: 28 (2): 29-52.

Barzegari Khanaghah, Jamal, Abbasi, Ebrahim, Ghadakforoushan. (2020). Investigating the Interactive Effect of Tax Risk and Social Responsibility on the Value of Companies Accepted in Tehran Stock Exchange. Accounting knomledge, 11(1): 159-189. (In Persian)

Bonnie Buchanan, Cathy Xuying Cao, Chongyang Chen,Corporate social responsibility, firm value, and influential institutional ownership. Journal of Corporate Finance, 52(c): 73-95.

Tsakumis, G. Curatola, A. and Porcano, T. (2007). The relation between National Cultura l Dimensions and Tax Evasion. Journal of International Accounting Auditing and Taxation, 16(2):131-147wos.

Chan, K. H., Mo, P. L., & Zhou, A. Y. (2019). Government Ownership, Corporate Governance and Tax Aggressiveness: Evidence from China. Accounting & Finance, 53(4): 1029-.1501.

Chen, L. Srinidhi, B. Tsang, A. and Yu, W. (2014). Audited Financial Reporting and voluntary Disclosure of Corporate Social Responsibility (CSR) Reports. Journal of Management Accounting Research, 2(28):53-76.

Dakhli, A. (2021), "The impact of ownership structure on corporate tax avoidance with corporate social responsibility as mediating variable", Journal of Financial Crime. 29(3):836-852.

Shahsavarzadeh; Mohammad, Nazemi Ardakani, Mahdi, Azimi, Azad, Alizadeh, Javad. (2022).The Impact of Ownership Type of Shareholders. (Institutional and Non-Institutional) on the Relation between Tax Avoidance and Firm Value. Journal of Empirical Research in Accounting, 12(45): 339 – 360. (In Persian)

Fakhri, Majid; Pazaki, Ali and Khoshkar, Farzin (2022) Investigating the impact of management ability on the relationship between corporate governance and tax avoidance, modern research approaches in management and accounting. 3(11): 22 – 41. (In Persian)

Foroughi, Dariush, Shahshahani, Morteza Mir Shams, Pourhossein, Somayeh (2008). Attitude of managers about disclosure of social accounting information: companies admitted to Tehran Stock Exchange (2008). Accounting and auditing reviews, 15(3). (In Persian)

Hassas Yeganeh, Yahya and Godratallah Barzegar, (2013). Identifying the Components and Indicators of Corporate Social Responsibility in Iran. , 2(1): 209 -234. (In Persian)

Hassas Yeganeh, Yahya and Godratallah Barzegar, (2014). A model for disclosing the social responsibility and sustainability of companies and their current situation in companies admitted to the Tehran Stock Exchange, 29. 91-105. (In Persian)

Hendratama, T.D. and Huang, Y.-C. (2021), "Corporate social responsibility, firm value and life cycle: evidence from Southeast Asian countries", Journal of Applied Accounting Research, 22(4): 577 - 597. 

Hribar, P. & Yang, H, (2016). "CEO Overconfidence and Management Forecasting", Contemporary Accounting Research, 33 (1): 204-227.

Jonckheere I, Fleck S, Nackaerts K, Muys B, Coppin P, Weiss M, Baret F(2015). Review of methods for in situ leaf area index determination Part I. Theories, sensors and hemispherical photography. Agr Forest Meteorol. 2004; 121:19–35.

Jiniye, P. Wiele, T. Mckenna, r. and Brown, A. (2020). A Corporate social Responsibility Audit within a Quality Management Framwork, Journal of Business Ethics, 31(4):285-297.scoupos

Kamali Monfared, Shima & Ali Ahmadi, Saied. (2017). Effects of Managerial Ability on Tax Avoidance and Market Value, Using Data Envelopment Analysis Method. . Accounting knomledge, 8(28): 135-154. (In Persian)

Layens, C. Hary, Q. and Zhang, H. (2019). Corporate social Responsibility Associated with Tax Avoidance? Evidence from Irresponsible CSR Activities .The Accounting Review, 88(6):2025-2059.

Mansour Gerkaz, Musa Beshrunten. 2016. Investigating the impact of tax planning and corporate governance on the value of equity in companies listed on the Tehran Stock Exchange. Non-Governmental - Non-Governmental Non-Profit Higher Education Institutions - Hakim Jurjani Higher Education - Faculty of Human Sciences and Management. (In Persian)

Martins Mustapha Abu (2022). The interplay of corporate tax planning and corporate governance on firm value: Evidence from listed NGX consumer goods firms. Investment Management and Financial Innovations, 19(2): 130-142.

Meshaikhi, Bita. Sabri; ali panah  (2015). The effect of corporate governance on the relationship between tax avoidance and firm value. Financial accounting and auditing researches, 7(25): 55-70. (In Persian)

Mohammadi, Mohammad. (2022). The moderating effect of the characteristics of the board of directors on the relationship between company value and tax planning of companies listed on the Tehran Stock Exchange. Capital Market Analysis Quarterly, 2(1): 102-132. (In Persian)

Natalia, Maria. Verani Carolina, Joni Joni (2021) Relationship Between  Corporate Social Responsibility Disclosure, Corporate  Governance, And Tax AVoidance,  25(1).

Nazir, Shaipah. Abdul, Wahab. Kevin, Holland (2018). Tax planning, corporate governance and equity value. The British Accounting Review.  44(2):  111-124.

Nikhiyi ,  Z. Rees, W. and Rodionova, T. (2017). Corporate social Responsibility and Earnings Quality in the Context of changing Regulatory Regimes Edinburgh Business School, 29 Buccleuch Place,University of Edinburgh.

Namazi, Mohammad & Zeraatgari. (2008). Investigating the application of Tobin's Q ratio and comparing it with other performance evaluation criteria for managers in companies listed on the Tehran Stock Exchange. Accounting developments, 1(1): 231-262. (In Persian)

Nobakht, Maryam; Nobakht, Yonus (2019). The impact of tax avoidance on accounting measures of firm value: free cash flow for the business unit and free cash flow from the business. Empirical studies of financial accounting. 17(68): 119-97. (In Persian)

Omer, G, Jan, w. (2020). The Relationship between Cultura and Tax Evasion across Countries: Additional Evidence and Extensions. Journal of International Accounting Auditing and Taxation, 17(2):67-78.

Pitehnoi, Yasser; Gholamrezapour, Mohammad; Kazemi, Pouria and Amirnia, Narjes (2021) Investigating the moderating role of family ownership on the relationship between social responsibility and tax avoidance: testing the theory of socio-emotional wealth and agency, Financial Accounting Research, 1(47): 45-66. (In Persian)

Pour Zamani, Zahra; Buyer, Ehsan Reza. (2014).The effect of major institutional owners on company value. Financial knowledge of securities analysis, 6 (20): 79-89. (In Persian)

Rezaei F. and Kanani M. Jafari (2012). Investigating the impact of social responsibility of companies listed in the Tehran Stock Exchange. Accounting experimental researches, 2 (1): 18-19. (In Persian)

Salewski, M. & Zülch, H. (2013), "The Association between Corporate Social Responsibility (CSR) and Earnings Quality: Evidence from European Blue Chips"Journal of Accounting and Auditing, 4, (2):  55-96. scoupos

Samy, M. odemilin, G. and Bampton, R. (2010). Corporate social Responsibility: a Straegy for Sustainable Business Success. An Analysis of 20 Selected British companies. Journal of Corporate Governance, 10(2):203-217.

Sandhu, H. and Kapoor, S. (2010). Corporate social Responsibility Initiatives: An Analysis of voluntary Corporate Disclosure .South Asian Journal of Management, 17(2):47-80.