نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشیار حسابداری، واحد تهران جنوب، دانشگاه آزاد اسلامی، تهران
2 دانشجوی دکتری حسابداری، واحد تهران جنوب، دانشگاه آزاد اسلامی، تهران
3 مربی حسابداری، واحد سبزوار، دانشگاه آزاد اسلامی، سبزوار
چکیده
کلیدواژه‌ها
عنوان مقاله [English]
نویسندگان [English]
This study examines the relationship between social responsibility, economic performance and tax avoidance in companies listed in Tehran Stock Exchange. For this purpose, 47 companies of listed companies on the Stock Exchange during the time period from 2009 to 2014 were examined. Testing the research hypotheses showed that if a company has a social responsibility, the means of tax avoidance and economic value added will be decrease by contrast, if a company lacks social responsibility, the mean of tax avoidance and the mean of economic value added will increase. The company size has a significant impact on the level of tax avoidance and the bigger (smaller) the size of the company is, the more (the less) the level of tax avoidance will be. The company size and efficiency of assets has a significant impact on the economic value added of the companies. The variables of financial leverage and the ratio of market value to book value do not have a significant impact on tax avoidance and economic value added.
کلیدواژه‌ها [English]
)