List of Articles اثربخشی هیئت مدیره

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  1 - Model of the relationship between transparency and effectiveness of the Board on tax aggressiveness on investment development
  sahar sepasi hossein etemadi Mohammadreza Boshagh
  Abstract: The aim of this study is to provide a model to study the relationship between transparency and effectiveness of the board's policy of tax aggressiveness on companies listed on the Tehran Stock Exchange. In this study to measure the transparency and effectivene More

  Abstract: The aim of this study is to provide a model to study the relationship between transparency and effectiveness of the board's policy of tax aggressiveness on companies listed on the Tehran Stock Exchange. In this study to measure the transparency and effectiveness of the board has been used 14 indicators based on four components. To test the hypothesis, the 50 companies 1389 to 1394 (300 years-company) is selected. Data from the report of the board using structural equation modeling and software PLS were analyzed. Due to the design of the study model is a significant factor 4/342 and 6/982 (t> 1/96),which means the relationship between dependent and independent variables is significant. Path coefficient -0/438and-0/321, meaning an inverse relationship between the dependent variable and independent. Based on the results of the research between transparency and effectiveness of the board with the tax aggressiveness there is an inverse relationship. This means that by increasing the level of transparency and effectiveness tax aggressiveness is reduced. Manuscript profile