1. Akbar, F. S., & Meiryani, M. (2023). The Effect of Business strategies and Enviromental Uncertainty on Tax Avoidance in Manufacturing Companies in Indonesia. International Journal of Economics, Business and Accounting Research (IJEBAR), 7(1), 51-65. https://jurnal.stie-aas.ac.id/index.php/IJEBAR/article/view/8143. 2. Armstrong, C. S., Blouin, J. L., Jagolinzer, A. D., & Larcker, D. F. (2015). Corporate governance, incentives, and tax avoidance. Journal of accounting and Economics, 60(1), 1-17. [ DOI:10.1016/j.jacceco.2015.02.003] 3. Baghani, A. & Gashtegashti, B. 2024. Investigating the relationship between gender diversity in the board of directors and the relationship between business strategy and aggressive taxation. Quarterly Journal of Economic, Financial Management and Accounting Studies, Volume: 10(1): 251-261. (In Persian). https://irijournals.com/journals/economics/v10-i1-spring03/ 4. Bashiri Jouybari M. Examine of the impact of firm's business strategy on level of tax avoidance. 3 2014; 4 (4):115-132. (IN PERSIAN). URL: http://mta.raja.ac.ir/article-1-128-fa.html 5. Bentley, K., Omer, T. C., Sharp, T. C. (2013). Business strategy, financial reporting irregularities, and audit effort. Contemporary Accounting Research, 30 (1): 780-817. [ DOI:10.1111/j.1911-3846.2012.01174.x] 6. Budi, P. N. (2019). The role of gender diversity on the board of directors and tax avoidance. Russian Journal of Agricultural and Socio-Economic Sciences, 87(3), 107-115. [ DOI:10.18551/rjoas.2019-03.14] 7. Croteau, A., Bergeron, F. (2001). An information technology trilogy: business strategy, technological deployment and organizational performance. The Journal of Strategic Information Systems, 10(2): 77-99. [ DOI:10.1016/S0963-8687(01)00044-0] 8. Daily, C. M., Certo, S. T., & Dalton, D. R. (2000). The future of corporate women: progress toward the executive suite and the boardroom?. Women on corporate boards of directors: International challenges and opportunities, 11-23. [ DOI:10.1007/978-90-481-3401-4_2] 9. Desai, M. A., & Dharmapala, D. (2009). Corporate tax avoidance and firm value. The review of Economics and Statistics, 91(3), 537-546. [ DOI:10.1162/rest.91.3.537] 10. Dianati Deilami, Z., Banimahd B., Rostaei Darehmiane E. (2015). The Relationship between Firm's Business Strategy and Level of Tax Avoidance in the Firms Listed at Tehran Stock Exchange. J Tax Res 2015; 23 (25). (In Persian). 11. URL: http://taxjournal.ir/article-1-192-fa.html 12. Dyreng, S. D., Hanlon, M., and Maydew, E. L. (2010). The effects of executives on corporate tax avoidance. Account. Rev. 85, 1163-1189. doi:10.2308/accr.2010.85.4.1163. [ DOI:10.2308/accr.2010.85.4.1163] 13. Gul, F. A., Srinidhi, B., & Ng, A. C. (2011). Does board gender diversity improve the informativeness of stock prices? Journal of Accounting and Economics, 51(3), 314-338. [ DOI:10.1016/j.jacceco.2011.01.005] 14. Hamdiah, H., Tjahjono, M. E. S., Bastian, E., & Soleha, N. (2024). Does Environmental Uncertainty Play Moderating Role in Relation Between Business Strategy and Tax Avoidance. Journal of Governance, Taxation and Auditing, 2(4), 291-304. [ DOI:10.38142/jogta.v2i4.1055] 15. Hasani M, Shafiee S. (2010). Estimation of Effective Corporate and Business Income Tax Rates in Iran. J Tax Research; 18 (8):125-152. (In Persian). http://taxjournal.ir/article-۱-۱۱۸-fa.html 16. Higgins, D, M., Omer, TC. John, D. (2014). Does a firm business strategy Influence its auditor reporting? The Accounting Review, 72(2): 231-255. 17. Higgins, D., Omer, T.C., Phillips, J.D. (2015). The influence of a firm's business strategy on its tax aggressiveness. Contemporary Accounting Research, 32(2):674-702. [ DOI:10.1111/1911-3846.12087] 18. Huang, H., & Zhang, W. (2020). Financial expertise and corporate tax avoidance. Asia-Pacific Journal of Accounting & Economics, 27(3), 312-326. [ DOI:10.1080/16081625.2019.1566008] 19. Joecks, J., Pull, K., & Vetter, K. (2013). Gender diversity in the boardroom: What exactly constitutes a critical mass? Journal of Business Ethics, 118(1), 61-72. [ DOI:10.1007/s10551-012-1553-6] 20. Kazemi Saraskanrood, Z., & shirkhodaie, M. (2023). The Impact of Political Relations on Tax Aggressiveness with the Moderating Role of Human Resources Social Responsibility in Small and medium Enterprises in Tehran Stock Exchange. Journal of Sustainable Human Resource Management, 5(9), (In Persian). doi: 10.22080/shrm.2023.4217 21. Khajavi, Sh., Rezaei, Gh., & Fani, L. (2022). Judgment and Decision Making in Accounting and Auditing, 1(1), 47-66. (In Persian). doi:10.30495/jdaa.2022.691736 22. Marfou, M., Mahannejad, M., & Ghannad, M. (2019). The relationship between business strategy and tax avoidance: The modifying role of financial experts on the audit committee. Financial Accounting Research, 11(4), 67-86. (In Persian). doi: 10.22108/far.2020.120013.1546 23. Mirahmadi, M., (2022). The importance of the role of the quality of the internal information environment in tax avoidance, the 12th international conference on modern researches in management, economics, accounting and banking. (In Persian). https://civilica.com/doc/1566285. 24. Miles, R. E., Snow, C. C., Meyer, A. D., and Coleman, H. J. Jr. (1978). Organizational strategy, structure, and process. Acad. Manag. Rev. 3, 546-562. [ DOI:10.5465/amr.1978.4305755] [ PMID] 25. Namazi, M., Dehghani Saad, A., & Ghoohestani, S. (2017). CEO Narcissism and Business Strategy. Journal of Management Accounting and Auditing Knowledge, 6(22), 37-52. (In Persian). https://jmaak.srbiau.ac.ir/article_10800.html?lang=fa 26. Rakia, R., Kachouri, M., & Jarboui, A. (2023). The moderating effect of women directors on the relationship between corporate social responsibility and corporate tax avoidance? Evidence from Malaysia. Journal of Accounting in Emerging Economies. [ DOI:10.1108/JAEE-01-2021-0029] 27. Rostaei darehmiane E, Dianati Dilami Z, Banimahd B. The Relationship between Firm's Business Strategy and Level of Tax Avoidance in the Firms Listed at Tehran Stock Exchange. J Tax Res 2015; 23 (25). (in Persian) URL: http://taxjournal.ir/article-1-192-fa.html 28. Sarraf, F., Ali Akbari, M. & Azimi, A., (2021). Tax avoidance and investment efficiency with an emphasis on the comparability of financial statements and competition in the product market, scientific journal of new research approaches in management and accounting, 5(18), 113-132. (In Persian) https://majournal.ir/index.php/ma/article/view/1048 29. Srinidhi, B., Gul, F. A., & Tsui, J. (2011). Female directors and earnings quality. Contemporary Accounting Research, 28(5), 1610-1644. [ DOI:10.1111/j.1911-3846.2011.01071.x] 30. Taylor, G., Al-Hadi, A., Richardson, G., Alfarhan, U., & Al-Yahyaee, K. (2019). Is there a relation between labor investment inefficiency and corporate tax avoidance?. Economic Modelling, 82, 185-201. [ DOI:10.1016/j.econmod.2019.01.006] 31. Yang, P., Riepe, J., Moser, K., Pull, K., & Terjesen, S. (2019). Women directors, firm performance, and firm risk: A causal perspective. The Leadership Quarterly, 30(5), 101297. [ DOI:10.1016/j.leaqua.2019.05.004] 32. You, J., Terjesen, S., & Bilimoria, D. (2018). Women in the upper echelons: Women on corporate boards and in top management teams. In Oxford Research Encyclopedia of Business and Management. [ DOI:10.1093/acrefore/9780190224851.013.46] 33. Zhang, X., Husnain, M., Yang, H., Ullah, S., Abbas, J., & Zhang, R. (2022). Corporate business strategy and tax avoidance culture: Moderating role of gender diversity in an emerging economy. Frontiers in Psychology, 13, 827553. doi:10.3389/fpsyg.2022.827553 [ DOI:10.3389/fpsyg.2022.827553] [ PMID] [ ]
|