بررسی نقش تعدیل کنندگی عدم تقارن اطلاعاتی بر رابطه بین سیاستهای تقلیل دهنده مالیات و کیفیت سود در شرکتهای پذیرفته شده بورس اوراق بهادار تهران

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Akhtarshenas, D., Ahmadi Pak, F., Behshour, I. (2022). The effects of accounting earnings differences with taxable incomes on audit quality with Emphasis on the Role of earnings quality. Journal of Management Accounting and Auditing Knowledge, 11(41), 19-32. (In Persian).

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Badavar Nahandi, Y., Taghizadeh Khanqah, V. (2018). The Impact of Political Connections on Overinvestment and Firm Performance. Accounting and Auditing Review, 25(2), 181-198. (In Persian).

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Benkraiem, R., Gaaya, S. & Lakhal, F. (2020). Cross-Country Evidence on Earnings Quality and Corporate Tax Avoidance: The Moderating Role of Legal Institutions. Economics Bulletin, AccessEcon, vol. 40(2), 1714-1726.

Bradshawa, M., Liao, G., & Ma, M. (2019). Agency costs and tax planning when the government is a major Shareholder. Journal of Accounting and Economics, 67(2-3), 255-277.

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Dechow, P., Ge, W. & Schrand, C. (2010). Understanding earnings quality: A review of the proxies, their determinants and their consequences.  Journal of Accounting and Economics, 42, 21-61.

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Ebrahimi, M., Vatanparast, M., Rezaei, F. and Mohammadi Nodeh, F. (2021). Investigating the Factors Affecting the Bias of Tax Auditors in Professional Judgments, Accounting and Auditing Review, 28(2), 181-205. (In Persian).

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Jahanshad, Azita and Mohammadipour, Omid (2015). The Impact of Ownership Structure on the Relationship between Tax Avoidance and Real Profit Management, M.Sc. Thesis, Islamic Azad University, Central Tehran Branch. (In Persian).

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Hasas Yeghaneh, Y. and Rezaei, S. (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).

Hosseinzadeh, A., Hajiha, Z, Mousavi Shiri, SM & Nikomram, H. (2020). Investigating the Convergence of Reflective and Combined Criteria of Profit Quality in Reaction to Managers' Motivational Components. Management Accounting, 13(45), 91-106. (In Persian)

Hutchens, M., & Rego, S. O. (2015). Tax Risk and the Cost of Equity Capital. Working paper, Indiana University Income Numbers. Journal of Accounting Research, 6, 53-74.

Kanagaretnam, K., Lee, J., Lim, C.Y., & Lobo, G, J. (2018). Societal Trust and Corporate Tax Avoidance. Review of Accounting Studies, 23, 1588-1628. 

Karami, G., Firooznia, A. & Kalhornia, H. (2020). The importance of quality internal information environment in tax avoidance, Quarterly Journal of Financial Accounting and Auditing Research, 12(45), 47-79. (In Persian)

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Khoshhal, F. & Khoshhal, A. (2020). Challenges for Citizenship Rights and Taxpayers. Journal of Tax Research, 27 (44), 167-185. (In Persian).

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Lanis, R. Richardson, G. (2013). Corporate Social responsibility and tax aggressiveness: a test of legitimacy theory. Accounting, Auditing & Accountability Journal, 26(1), 75-100.

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Mansourfar, G.; Ghayyur, F. & Abbasi Molan, B. (2018). The Relationship between Tax Aggressiveness and Financial Leverage of Companies Listed in Tehran Stock Exchange. Tax Research Journal, 26 (37), 173-197. (In Persian).

Mashayekhi, B. & Deldar, M. (2016).  Tax Management and Earnings Management in Business Groups, Journal of Accounting Knowledge, 7(26): 33-56. doi: 10.22103/JAK.2016.153. (In Persian).

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Mohammadi Asl, N, Mansourfar, Gh, & Shahbazi, K. (2018). Investigation of profit quality behavior in business cycles using mild panel regression method. Accounting and Auditing Reviews, 25 (1), 113-134. (In Persian).

Nebus, J. (2019). Will tax reforms alone solve the tax avoidance and tax haven problems? Journal of International Business Policy, 2(3), 258–271.

Nobakht, Y., Nobakht, M. (2021). The Impact of Avoiding Tax on Accounting and Economic Firm Performance Criteria: Evidence from Tehran Stock Exchange. Journal of Accounting and Social Interests, 11(2), 21-429. (In Persian).

Pais, C., Dias, C.A. (2022). The implications of book-tax conformity and tax change for the earnings management of Portuguese micro firms, Journal of International Accounting, Auditing and Taxation, Volume 46, https://doi.org/10.1016/j.intaccaudtax.2022.100448 .

Parhizgari, Seyed Vahidreza (2020). Reducing the share of taxes in the 1400 budget bill to the lowest level in the last decade, tax analysis report, economic path, media of Iranian economic decision makers. (In Persian).

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Pourhaidari, O. and Shafiei Hemmatabad, H. (2013). The Impact of Corporate Tax Rate Change for Earnings Management: The Case Study Reform Taxation Act in 2001, Journal of Applied Reaserch in Financial Repoting, 2(1), 25-44. (In Persian).

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Zargaran Yazd, H. (2013). The Relationship between Earnings Quality and Book-Tax Difference, M.Sc. Thesis, University of Tehran. (In Persian)