Effects of Agency Cost and Liquidity on Tax Avoidance by the Use of Profitability

Abstract Objective: The purpose of this study is to analyze the simultaneous effects of liquidity and agency cost on tax avoidance, considering the profitability of the companies listed in the Tehran Stock Exchange in the period 2012 to 2016. Method: Three hypotheses were considered based on the sim...

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Auteurs principaux: Amin Hajiannejad (Ph.D), Sayed Rasool Danesh Sararoodi
Format: article
Langue:FA
Publié: Shahid Bahonar University of Kerman 2019
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Accès en ligne:https://doaj.org/article/7097d80256084653aee828ca5a0870fe
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