نقش اجتناب مالیاتی در افزایش ریسک شرکت‌های پذیرفته شده در بورس اوراق بهادار تهران

Autor, D., Dorn, D., Katz L, F., Patterson, C & Van Reenen ,J. (2020). The fall of the labor share and the rise of superstar firms. The Quarterly Journal of Economics, 135(2), 645-709.‏

Badertscher, B., Katz, S & Rego, S. (2013). The separation of ownership and control and its impact on corporate tax avoidance. Journal of Accounting and Economics, 56, 228-250.

Balakrishnan, K., Blouin, J, L & Guay, W, R. (2012). Does Tax Aggressiveness Reduce Corporate Transparency?. Available at SSRN 1792783.

Bauer, A & Klassen, K. (2014). Tax Risk as the Likelihood of an Unfavorable Settlement with Tax Authorities. Working paper, University of Illinois at Urbana–Champaign and University of Waterloo.

Blouin, J. (2014). Defining and measuring tax planning aggressiveness. National Tax Journal, 67(4), 875-900.

Bushman, R., Chen, Q., Engel, E & Smith, A. (2004). Financial accounting information, organizational complexity and corporate governance systems. Journal of Accounting and Economics, 37(2), 167-201.‏

Chen, S., Chen, X., Cheng, Q & Shevlin, T. (2010). Are family firms more tax aggressive than non-family firms? Journal of Financial Economics, 95(1), 41-61.

Dyreng, S., Hanlon, M & Maydew, E. (2008). Long run corporate tax avoidance. The Accounting Review, 83, 61-82.

Dyreng, S., Hanlon, M & Maydew, E. (2014). Rolling the Dice: When Does Tax Avoidance Result in Tax Uncertainty?. Working paper, Duke University, Massachusetts Institute of Technology, and The University of North Carolina.

Frank, M., Lynch, L & Rego, S. (2009). Tax reporting aggressiveness and its relation to aggressive financial reporting. The Accounting Review, 84(2), 467-496.

Guenther, D, A., Matsunaga, S, R & Williams, B, M. (2017). Is tax avoidance related to firm risk?. The Accounting Review, 92(1), 115-136.‏

Hanlon, M & Heitzman, S. (2010). A review of tax research. Journal of Accounting and Economics, 50(2), 127-178.‏

Hasan, I., Hoi, C, K., Wu, Q & Zhang, H. (2014). Beauty is in the eye of the beholder: The effect of corporate tax avoidance on the cost of bank loans. Journal of Financial Economics, 113(1), 109-130.

Hope, O., Ma, M & Thomas, W. (2013). Tax avoidance and geographic earnings disclosure. Journal of Accounting and Economics, 45, 170-189.

Huang, H, H., Lobo, G J., Wang, C & Xie, H. (2014). Customer Concentration and Corporate Tax Avoidance. Working paper. Yeshiva University, University of Houston, and University of Kentucky.

Kim, J B., Li, Y & Zhang, L. (2011). Corporate tax avoidance and stock price crash risk: Firm-level analysis. Journal of Financial Economics, 100, 639-662.

Kubick, T R., Lockhart G B & Robinson J. R. (2014). Does Inside Debt Moderate Corporate Tax Avoidance?. Working paper, The University of Kansas, Clemson University, and Texas A&M University.

Markowitz, H. (1952). Portfolio selection. Journal of Finance, 7, 77-91.

Martin J, Parenti M, Toubal F. (2020). Corporate tax avoidance and industry concentration.‏ Available at https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3661403

Neuman, S. S., Omer, T. C & Schmidt, A. P. (2020). Assessing tax risk: Practitioner perspectives. Contemporary Accounting Research, 37(3), 1788-1827.

Rego S O, & Wilson R. (2012). Equity risk incentives and corporate tax aggressiveness. Journal of Accounting Research, 50(3), 775-810.

Rego, S & Wilson, R. (2012). Equity risk incentives and corporate tax aggressiveness. Journal of Accounting Research, 50, 775-809.

Shevlin, T., Urcan, O & Vasvari, F. (2013). Corporate Tax Avoidance and Public Debt Costs. Working paper, University of California, Irvine, University of Illinois at Urbana–Champaign, and London Business School.

Sunder, S. (2015). Risk in accounting. Abacus, 51(4), 536-548.