جستجوی مقالات مرتبط با کلیدواژه "exchange organization" در نشریات گروه "اقتصاد"

The current research tends to study organizational shareholders roles in relationship among disclose quality and tax avoidance. In order to operationalize disclose quality, the companies accepted in Tehran’s securities and exchange by Tehran securities and exchange organization were ranked. In this research, following pelesco (2004), Desa and Darmapla (2006, 2009) works, the difference between accounting income (income before tax) and taxable income was used as a proxy for tax avoidance and income and loss statements information was used to compute taxable income. Finally, two levels were considered for organizational shareholders: top level and bottom level. The Shareholders that have more than 50% stocks are top level and those who have less than 50% stocks are bottom level. In this research, 100 companies accepted in Tehran securities and exchanges during 2007-2014 were studied. The research method is correlation and the hypotheses test method is correlation test and multi-variable linear regression and the difference test of averages of two independent communities were used. In order to test hypotheses, Spss16 and Eviews7 software was used. The research Findings show that disclose quality in companies with tax avoidance is less than other companies and organizational shareholders have not meaningful, statistical effect on relationship between disclose quality and tax avoidance. Also, there is statistically meaningful and negative relationship between disclose quality and tax avoidance in companies that have top organizational shareholder level and there is not statistically meaningful relationship between disclose quality and tax avoidance in companies that have bottom organizational shareholder level

The whole national capital market، by the Capital Market Act of the Islamic Republic of Iran enacted in November 2005، began its move toward development and improvement and continued to step through the framework of the Islamic capital market principles، the objectives of «The Future Outlook of the Islamic Republic of Iran in the Horizon of the Next two Decades (2025)، the policies prescribed in the Fourth Economic، Social and Cultural Development Plan، and also the general policies of the holy Islamic Republic of Iran. At the first step to enforce the Securities Market Act and to protect the investors'' rights and maintain and develop a transparent، fair and efficient market، the Securities and Exchange High Council، the Securities and Exchange Organization as the regulatory body of the whole capital market، Tehran Stock Exchange (TSE)، Iran Mercantile Exchange (IME)، Energy Exchange، Central Securities Depository and Settlement Of Iran (CSDI)، and Iran Farabours company as the operational bodies established and in other words، the regulatory and executive bodies separated from each other. By enacting the Securities Market Act of the Islamic Republic of Iran in the year 2005، the required legal framework established to develop new financial instruments، institutions and markets which paved the roads for a comprehensive development and improvement in our capital market. Notification of the general policies of the principle 44 of the constitution، considering the Exchange mechanism for privatization of state companies and enactment of the Law of the Enforcement of the General Policies of the Principle 44 were all among the opportunities to develop and enhance the whole capital market. However، in order to realize the objectives of the Fourth and Fifth Development Plan in the ninth and tenth governments، such great works as providing the conditions to increase the returns from investment in securities market، management of investment risk especially in the critical conditions، improving the transparency of information via the development of the Comprehensive Database of All Listed Companies (CODAL) in order to determine fair prices، increasing the liquidity of investments in the shortest time، establishing the electronic systems for online accessing of customers to the brokers، the attempt to design and operate an online trading network، improving the regulating mechanisms and developing international cooperation''s and also attracting foreign investments were considered by the capital market authorities.