فریبرز انصافی

 In this research, the impact of risk disclosure on the investment strategies of companies during the years 2017 to 2018 was investigated. The results show that the higher the risk disclosure in the annual reports, the higher the investment efficiency of the companies. In addition, in this study, the sample was divided into two groups: overinvestment and underinvestment. In fact, the coefficient of effective risk disclosure is significant. It is negative in the over-investment group, while it is not so in the under-investment group. The obtained results support the discussion of convergence on risk disclosure.

The purpose of this study is to investigate the impact of the characteristics of the audit committee from the angles of independence, size and expertise on the tax compliance of the companies listed in the Tehran Stock Exchange during the period from 2017 to 2018. In order to test the research hypotheses, multivariate linear regression based on panel data has been used. The regression results show that the independence and size of the audit committee have a negative and significant relationship with tax evasion. Therefore, the bigger and more independent the audit committee is, the more effective this committee is and can curb tax evasion. However, the negative effect of audit committee expertise on tax evasion is not significant and this means that the audit committee is unsuccessful in achieving the benefits of its expertise.