فهرست مطالب akram eghdami

Financial literacy is a combination of knowledge, consciousness, skills, attitudes and behavior .that is necessary for making the right financial decisions.Today,due to the complexity of financial markets, the development of the scope of financial institutions and the efforts of individuals to Increasing the share of financial markets, the importance of knowing financial literacy is Necessary.financial literacy and understanding of its implications for students are of particular importance. Because financial decisions taken during the student period have an important role in their financial condition after graduation. One of the essential elements of financial literacy is Financial behaviors such as cost planning and saving a margin of financial security, and certain behaviors such as excessive use of financial resources can threaten financial health. Another is Financial Attitude ,Financial literacy definition shows that even if a person has sufficient financial knowledge and ability to perform financial activities, his attitude effective to his decision. The purpose of this study was to investigate financial literacy and its relationship with financial behavior and financial attitude. The method of this descriptive-correlational research is statistical. The statistical population includes all students of the Parandak Institute. The sample consists of 200 students. Data were collected by a questionnaire and analyzed by SPSS software.

Therefore, the purpose of this study is to determine the effect of dividend dividend on company tax avoidance: based on the value of shareholders. The present study was carried out using multi-variable regression and combined data for the period of 2009- 2017 of active companies listed in Tehran Stock Exchange. The results indicate that profit sharing has a negative impact on tax evasion. Research findings also show that corporate governance, including non-executive directors and the independence of the board of directors, has an impact on tax avoidance, and ultimately, corporate governance has been identified as affecting the relationship between profit sharing and tax evasion.