Identifying and Explaining the Effective Factors on the Tax Management
Abstract Income tax appears in the income statement and has a major impact on the amount of net profit. In this paper, the effect of firm characteris-tics, industry type and institutional ownership on the management that cost is investigated. The criterion that used to measuring tax management is ef...
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| Formato: | article |
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| Lenguaje: | FA |
| Publicado: |
Shahid Bahonar University of Kerman
2013
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| Acceso en línea: | https://doaj.org/article/463571ddcf834ae8966c5a666c5f81fd |
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