فهرست مطالب ali pormohamad barogh

Recently, the use of structural equation modeling techniques has been used in the fields of management and accounting, which can provide a more appropriate explanation for the researcher by forming a new variable (derived from several common variables). Accordingly, the present study was conducted to evaluate the impact of growth, size and capital structure of the company on the value of companies listed on the Tehran Stock Exchange by structural equation modeling. The present study is in the category of applied studies based on the purpose. Also, considering that in this study, it describes the current conditions based on causal relationships between variables, this study is a descriptive-correlational study in terms of research method, in which using the modeling method Structural Equations (Simultaneous Multivariate Regressions (SEM)) The structural and causal relationships between variables have been investigated. The statistical population of this study consisted of companies listed on the Tehran Stock Exchange in the period 1390 to 1397. Systematic omission method was used to select the statistical sample in this study. Based on this, 296 companies out of 784 companies were selected as a statistical sample. In the present study, SEM-PLS structural equation modeling was used (to determine the effect of independent variables on the dependent variable). The findings of this study showed that the set of factors that affected the value of the company in this model can explain 45.2% of the changes in the value of the company.

Tax avoidance is a type of tax loophole to reduce taxes that can be made by transferring income to a low-tax area or transitional pricing. Tax avoidance can be measured through a variety of methods, including effective tax expense rates and tax differences. The purpose of the present study is to investigate the effect of board independence on the relationship between the reduction of dividends compared to the previous year and tax avoidance in listed companies in Tehran Stock Exchange. The statistical sample of the present study consists of 114 companies for the period of 2012-2012 and multivariate regression was used to test the research hypotheses. Also, Jark test was used for data mana and the Levine, Lin and Chu test were used for detecting data mana. Specialized Excel software was also used to process, classify and prepare variables and to enter into Eviews software. The results show that the independence of the board of directors as part of the management structure and part of the corporate governance mechanisms is not able to influence tax management and the relationship between the reduction of dividends compared to the previous year and tax avoidance.

Maintaining more cash by paying less taxes is one way of managing cash that is managed by tax avoidance. Tax avoidance can lead to uncertainties in management over the extent of tax avoidance, audits of the firm's operating facts as well as the likelihood of lawsuits. Tax avoidance. The purpose of this study was to investigate the effect of board independence on the relationship between the amount of cash dividends paid and tax avoidance in companies listed on the Tehran Stock Exchange. The statistical sample of the present study consists of 114 companies for the period of 2012-2012 and multivariate regression was used to test the research hypotheses. Also, Jark test was used for data mana and the Levine, Lin and Chu test were used for detecting data mana. Specialized Excel software was also used to process, classify and prepare variables and to enter into Eviews software. The results show that the independence of the board of directors as part of the management structure and part of the corporate governance mechanisms is not able to influence tax management and the relationship between the amount of cash and tax avoidance.

Taxation is one of the main sources of funding for all governments. This burden is financed by firms and businessmen who do not generally consider taxation desirable. Firms and their managers tend to tax evasion and tax avoidance. These incentives for non-taxpayers are affected by various conditions and characteristics, such as the characteristics of the industry, the ability to market products, the concentration of industry groups, and tax policies. The purpose of the present study is to investigate the effect of board independence on the relationship between monetary policy and tax avoidance. This research is applied in terms of purpose and methodology is causal in nature. The statistical population of the study is all the listed companies active in Tehran Stock Exchange, which were systematically sampled by 92 companies. The research period is 2009-2010. Regression analysis was used to test the hypothesis. The results show that the independence of the board of directors does not have a significant effect on the relationship between cash dividend policy and tax avoidance.