Abedi, N. & Safari Graylie, M. (2016). The Effect of Information Transparency on the Tax-Tax Avoidance and Corporate Value. Journal of Management Accounting, 9 (31), 80-65.(in Persian)
Adelegan, O. (2006). Effect of taxes on business financing decisions and firm value in Nigeria. Proceedings of the german development economics conference, verein für socialpolitik, research committee development economics.
Ahmadi, M.R. & Jamali, K. (2013). The Effect of Audit Quality on Future Stock Returns of Tehran Stock Exchange Companies. Journal of Accounting and Auditing Reviews, 20 (4), 1-20. (in Persian)
Arab Salehi, M. & Hashemi, M. (2015). The Impact of Managerial Overconfidence on Tax Avoidance. Accounting and Auditing Reviews, 22 (1), 85-104. (in Persian)
Assidi, S. (2015). Tax Risk & Stock Return Volatility: Case Study for French Firms. International Journal of Business Continuity and Risk Management, 6(2), 137-146.
Cai, H. & Liu, Q. (2005). Competition & Corporate Tax Avoidance: Evidence from Chinese Industrial Firms. Economic Journal, 119(537), 764-795.
Chen, Sh., Chen, X. & Cheng, Q. & Shevlin, T. (2008). Are Family Firms More Tax Aggressive Than Non-Family Firms? Journal of Financial Economics (JFE), Forthcoming; Annual Conference Paper.
Chen, Y. & Gong, N. (2012). The Impact of Taxes on Firm Value and the Trade-off Theory of Capital Structure. SSRN Electronic Journal, DOI: 10.2139/ssrn.1911621.
Chyz, J.A. & White, S.D. (2014). The Association between Agency Conflict & Tax Avoidance: A Direct Approach, in (ed.) Advances in Taxation Emerald Group Publishing Limited, 21, 107 – 138.
Darabi, R. & Zarei, A. (2017). The Impact of Management Assurance on Stock Price Risk: Emphasizing the Role of Accounting Conservative Modulus. Journal of Financial Accounting, 7 (4), 121-139. (in Persian)
Desai, M. A. & Dharmapala, D. (2009). Corporate tax avoidance and firm value. The Review of Economics and Statistics, 91(3), 537-546.
Desai, M. A. & Dharmapala, D. (2007). Taxation and Corporate Governance: An Economic Approach. Available at SSRN: https://ssrn.com/abstract=983563.
Dyreng, S., Hanlon, M., & Maydew, E. (2008). Long-run corporate tax avoidance. The Accounting Review, 83(1), 61-82.
Faghani Makrani, K., Heidari Rostami, K. & Amin, V. (2016). Investigating the Relationship between Social Responsibility and Risk of Reducing Stock Prices in Companies Listed on Tehran Stock Exchange. Investment Knowledge Research Quarterly, 5 (19), 269-283. (in Persian)
Francis, Bill & Sun, Xian & Wu, Qiang, (2013). Managerial Ability & Tax Aggressiveness. http://dx.doi.org/10.2139/ssrn.2348695.
Foroughi, D., Fadavi, M.H., & Hajiannejad, A. (2015). The Effect of Tax Avoidance Policies on the Type of Auditor's Report on the Companies Accepted in the Tehran Stock Exchange. Journal of the Tax Research, 25 (73), 181-199. (in Persian)
Gallemore, J. & Labro, E. (2015). The importance of the internal information environment for tax avoidance. Journal of Accounting and Economics, 60(1), 149-167.
Gholami Kian, A. & Faqih, M. (2017). Impact of tax avoidance on the power of earnings forecast (Case study: Companies admitted to the Tehran Stock Exchange). Journal of Tax Research, 33 (81), 227-244. (in Persian)
Givoly, D., & Hayn, C. (2000). The Changing Time-series Properties of Earnings, Cash Flows andAccruals: Has Financial Reporting Become More Conservative? Journal of Accounting and Economics, 29: 287 - 320.
Goh, B.W. & Lim, C. Shevlin, J. & Zang, Y. (2013). Tax Aggressiveness & Auditor Resignation, http://dx.doi.org/10.2139.
Guenther, D., Matsunaga, S. & Williams, B. (2013). Tax Avoidance, Tax Aggressiveness, Tax Risk and Firm Risk, Working Paper, University of Oregon, Eugene.
Hadian, I. & Tahvili, A. (2013) Identifying the factors affecting tax evasion in the Iranian economy, Institute of Higher Education, Training and Research in Management and Planning, 18 (2), 39-58. (in Persian)
Haghighat, M. & Mohammadi, M.H. (2012). Investigating the Relationship between Tax Avoidance and Disclosure Quality and Company Value. Quantitative Studies in Management, 4 (1), 209-228. (in Persian)
Hanlon, M. & Heitzman, Sh. (2010). A review of tax research, Journal of Accounting and Economics, 50, 127-128.
Hanlon, M., Krishnan, G., Mills, L. (2012). Audit Fees and Book-Tax Differences. The Journal of the American Taxation Association, 34(1), 55-86.
Herron, R. & Nahata, R. (2018). Corporate Tax Avoidance and Firm Value Reexamined, fmaconferences. org/SanDiego.pdf.
Hezbi, H. & Salehi, A. (2016). Comparison of the Power of Explanation of the Caractor Four Factor Model and the Fama and French Factor Model for Expected Stock Return. Journal of Financial Engineering and Management of Securities, 28, 137-152. (in Persian)
Hosni Al-Qar, M. & Marfo, M. (2017). The Impact of Managing Ability on Dividend Policy. Journal of Empirical Accounting Research, 6 (23), 103-129. (in Persian)
Jafari Samimi, A. & Salehnejad, H. (2008). Value Added Tax Replacement for Corporate Taxes and its Impact on Government Budget in Iran. Journal of Accounting Reviews, 7(26-27), 107- 133. (in Persian)
Jahankhani A. & Parsaiyan, A. (2003). Financial Management (1), Samt Publications, Tehran. (in Persian)
Jamei, R. & Reman, H. (2018). Investigating the effect of agency costs on the tax gap with the structural equation model approach. Empirical Accounting Research, 8 (1), 185-210. (in Persian)
Kamali Monfared, S., Ali Ahmadi, S. (2017). The effect of management ability on tax avoidance and company value using data envelopment analysis. Accounting Knowledge, 8 (1), 135-154. (in Persian)
Khani, A., Imani, K. & Molayee, M. (2014). The Relationship Between Auditor's Specialization in Industry and Tax Exclusion of Companies Acquired in the Stock Exchange. Journal of Audit Knowledge, 13 (51), 1-25. (in Persian)
Khodamipour, A. & Barzaee, Y. (2015). The Effect of Product Market Competition on Avoiding Taxes on Companies Accepted in Tehran Stock Exchange. Journal of Tax research, 27 (75), 211-227. (in Persian)
Lari Dasht Bayaz, M., Ghaemmaghami, K., Kahromi, Gh. (2016). Investigating the Factors Affecting Tax avoidance in South Khorasan Province with Emphasizing on Cultural Components. Iranian journal of value & Behavioral Accounting, 1 (1), 139-164. (in Persian)
Mansoori, S.A. (2015). A study on the effect of corporate governance on the relationship between tax avoidance and the risk of falling stock prices. Master's thesis, Mazandaran University. (in Persian)
Maree Azkari, M. & Rezaii, F. (2015). The Impact of Tax Risk on Future Risks of the Company. The First International Conference on Applied Economics and Business, Tehran, Knowledge-Driven Artakhe Company. (in Persian)
Mashayekh, Sh. & Mahmoudian, N. (2017). The Effect of Board and Directors Reward, Principles of Corporate Governance and Corporate Features on Tax Management. Quarterly Journal of Advanced Research in Accounting and Auditing, 1 (2), 9-36. (in Persian)
Mashayekhi, B. & Sidi, S.J. (2015). Corporate Governance and Tax Avoidance. Accounting Knowledge, 6 (20), 83-103. (in Persian)
Mehrani, S. & Seyedi, S.J. (2014). The Effect of Income Taxes and Conservative Accounting on Corporate Tax Exclusion, Journal of Management Accounting and Audit Knowledge, 3 (10), 13-33. (in Persian)
Mehrabanpour, M.R., Ahangari, M., Waqfi, S.H. & Mam Salehi, P. (2017). Investigating the effective factors on tax avoidance and its effect on performance evaluation criteria using structural equations. Knowledge of Financial Accounting, 4 (3), 65-86. (in Persian)
Mehregan, N., Daliri, H. & Shahanavaz, S. (2012). Estimation of Social Capital Process in Iranian Provinces. Quarterly Journal of Economic Research, 20 (64), 5-24. (in Persian)
Memarnejad, A. & Ajayebi, S. S. (2010). The Study of the Effect of Trade Liberalization on the Net Exports of Goods and Services in Selected Developing Countries. Journal of Applied Economics, 1 (2), 135-155. (in Persian)
Nasr Isfahani, M., Nasr Isfahani, M. & Delvi Isfahan, M. R. (2013). Investigating the effective factors on tax evasion from the perspective of taxpayers and tax experts. Islamic Finance Research, 1, 27-36. (in Persian)
Nazaripour, M. & Nasserabadi, D. (2011). Identifying the factors affecting the timely non-payment of taxes and tax evasion of taxpayers (Case study: General Department of Taxation of Kurdistan Province). National Conference on New Ideas in Accounting and Auditing, Islamic Azad University, Khorasgan Branch. (in Persian)
Nesbitt, W. L., Outslay, E. & Persson, A. (2017). The Relation Between Tax Risk & Firm Value: Evidence From The Luxembourg Tax Leaks, Available At SSRN: Https://Ssrn.Com/Abstract=2901143.
NwaoniaT A., Kwarbai, J. & Ogundajo, G. (2016). Tax Planning and Firm Value: Empirical Evidence from Nigerian Consumer Goods Industrial Sector. Research Journal of Finance ana Accounting, 7(12), 172-183.
Phillips, J. D. (2003). Corporate Tax-Planning Effectiveness: The Role of Compensation-Based Incentives. The Accounting Review, 78(3), 847-874.
Pourheidari, O. & Golmohammadi Shuroki, M. (2015). The Effect of Corporate Tax on Corporate Audit Fees. Journal of Accounting and Auditing, 22 (3), 301-318. (in Persian)
Pourheidari, O., Amininia, M., Fadavi & M.H. (2014). The Impact of Avoidance of Taxes on the Cost of Capital Stock Capital, With Growth Assumptions and Institutional Ownership. The journal of planning and Budget, 19 (3), 173-190. (in Persian)
Rani, S. Susetyo, D & Fuadah, L.L. (2018). The Effects of the Corporate’s Characteristics on Tax Avoidance Moderated by Earnings Management (Indonesian Evidence). Journal of Accounting, Finance and Auditing Studies, 4(3), 149-169.
Rego, S.O. (2003). Tax‐Avoidance Activities of U.S. Multinational Corporations, contemporary accounting research, 20(4), 805-833.
Rego, Sonja, & Wilson, Ryan (2012). Equity risk incentives and corporate tax aggressiveness, Journal of Accounting Research, 50(3), 775-810.
Rezaei, E. & Nejati, B. (2017). The Study of the Relationship between Institutional Ownership and Avoidance of Taxation in Companies Accepted in Tehran Stock Exchange. First Conference on Accounting, Management and Economics with the National Economy Dynamics Approach, Azad University Islamic Unit of Malayer. (in Persian)
Sadri Fard, R. & Valizadeh Oghani, A. (2017). Investigating the Relationship between Financial Bankruptcy Based on Falmer Model with Tax Avoidance with Emphasis on Non-Executive Board Managers. Priority of Accounting, Management and Economics Conference with National Economic Dynamics Approach. (in Persian)
Samadi, A.H. & Tabandeh, R. (2013). Tax evasion in Iran (investigation of causes and effects and estimation of its amount). Tax Research Journal, 67, 77-106. (in Persian)
Shakour, A.R. (2015). The Effect of Management Ability on Tax avoidance. Master's Thesis, Faculty of Economic Sciences. (in Persian)
Sobhani Rad, O. & Jalilian, O. (2017). The Impact of Capital Costs and Debt Costs on Tax Avoidance. Fifth International Conference on Economics, Management, Accounting with Value Creation Approach. (in Persian)
Tahriri, A. & Khoini, M. (2017). Quality of Internal Information, Corporate Disclosure and Tax Exclusion Quality. Journal of Financial Accounting Knowledge, 4(1), 101-120. (in Persian)
Talkhabi, F., Nikomaram, H., Vakili Fard, H.R. & Royaee, R. (2017). Investigate the audit fee stickiness and the impact of tax risk on it, Journal of Accounting Knowledge, 8 (3), 167-201. (in Persian)
Valipour, H., Rostami, W. & Shahabi, A.R. (2010). Relevance of reported levels and components of profit to predict the value of the company. Journal of Management Accounting, 3 (7), 93-107. (in Persian)
Zahi, N. & Mohammad Khanli, Sh. (2010). Investigating the Factors Affecting Tax Exit (Case Study of East Azarbaijan Province). Journal of Tax research, 9 (57), 25-60. (in Persian)
Zanganeh, M., Ashuri Sheikhi, E. & Abdullahi, A. (2012). Investigation and identification of factors affecting tax evasion using fuzzy dimatel approach (Case study of Golestan province), New Management Engineering, 1 (3), 35-49. (in Persian)
)