ارائه الگوی اجتناب مالیاتی با استفاده از روش تحلیل مضمون در بورس اوراق بهادار تهران

Alshabibi, B., Pria, S., & Hussainey, K. (2022). Nationality diversity in corporate boards and tax avoidance: Evidence from Oman. Administrative Sciences, 12(3), 111. https://doi.org/10.3390/admsci12030111

Bekhradi Nasab, V. (2020). The effect of tax avoidance on labor investment considering the moderating role of managerial ability and corporate governance: A new approach to measuring tax avoidance at the economy level. Journal of Economics, 3(20), 95-136.

Cen, L., Maydew, E. L., Zhang, L., & Zuo, L. (2017). Customer-supplier relationships and corporate tax avoidance. Journal of Financial Economics, 123(2), 377-394. https://doi.org/10.1016/j.jfineco.2016.09.009

Chen, Y., Ge, R., Louis, H., & Zolotoy, L. (2019). Stock liquidity and corporate tax avoidance. Review of Accounting Studies, 24(1), 309-340. https://doi.org/10.1007/s11142-018-9479-6

Col, B., & Patel, S. (2019). Going to haven? Corporate social responsibility and tax avoidance. Journal of Business Ethics, 154, 1033-1050. https://doi.org/10.1007/s10551-016-3393-2

Delafrooz, N., Homayounfar, M., & Taghipour, M. (2019). Credit risk management in banks using a hybrid approach. Financial Engineering and Securities Management, 10(38), 94-116.

Elmi, H., & Mohammadzadeh Salteh, H. (2020). The impact of tax avoidance on costs stickiness emphasized the role of corporate business strategy. Accounting and Auditing Research, 12(45), 113-132. https://doi.org/10.22034/iaar.2020.107127

Emsakpur, H., Kheradyar, S., Homayonfar, M., & Fadaei, E. M. (2021). The role of quarterly earnings announcements on the relationship between traders' trading speed and cumulative abnormal stock returns. Financial knowledge of security analysis (financial studies), 13(48), 1-14.

Fakhar, M., Faghani Makrani, K., & Fazeli, N. (2023). Investigating the impact of factors affecting tax avoidance and presenting an optimal tax avoidance prevention model. Accounting and Auditing Research, 15(59), 63-86. https://doi.org/10.22034/iaar.2023.185327

Feng, H., Habib, A., & Tian, G. (2019). Aggressive tax planning and stock price synchronicity: Evidence from China. International Journal of Managerial Finance, 15(5), 829-857. https://doi.org/10.1108/IJMF-07-2018-0194

Gontara, H., & Khlif, H. (2021). Tax avoidance and audit report lag in South Africa: The moderating effect of auditor type. Journal of Financial Crime, 28(3), 732-740. https://doi.org/10.1108/JFC-09-2020-0197

Gu, Y., & Wang, S. (2023). Corporate environmental information disclosure and tax avoidance: Evidence from China. Heliyon, 9(11), e21492. https://doi.org/10.1016/j.heliyon.2023.e21492

Hasan, A., Anwar, W., Zahir-Ul-Hassan, M. K., & Ahmed, A. (2024). Corporate governance and tax avoidance: Evidence from an emerging market. Applied Economics, 56(22), 2688-2704. https://doi.org/10.1080/00036846.2023.2198195

Kamali Chirani, F., & Homayounfar, M. (2023). Investigating the factors affecting the resilience of startups in Iran during the COVID-19 pandemic using thematic analysis. Disaster Prevention and Management Knowledge, 13(3), 356-373. https://doi.org/10.32598/DMKP.13.3.498.2

Khan, M., Srinivasan, S., & Tan, L. (2017). Institutional ownership and corporate tax avoidance. The Accounting Review, 92(2), 101-122. https://doi.org/10.2308/accr-51529

Koester, A., Shevlin, T., & Wangerin, D. (2017). The role of managerial ability in corporate tax avoidance. Management Science, 63(10), 3285-3310. https://doi.org/10.1287/mnsc.2016.2510

Lotfi, M., & Delshad, A. (2026). Tax avoidance and audit quality with emphasis on the role of management conservatism: Evidence from data mining of influencing variables. Financial Management Perspective, 15(4), 98-125. https://doi.org/10.48308/jfmp.2026.243053.1567

Mnif, Y., & Tahri, M. (2024). Industry specialization and tax avoidance in the Australian banking industry. Meditari Accountancy Research, 32(2), 630-657. https://doi.org/10.1108/MEDAR-10-2020-1050

Mokhtari, B., & Jaberi Khosroshahi, A. (2022). Investigating the effect of internal controls on tax avoidance with emphasis on the role of modifying company reputation and institutional ownership. Accounting and Management Vision, 5(63), 120-138.

Movahedi, M., Homayounfar, M., Fadaei Eshkiki, M., & Souf, M. (2023). Development of a model based on fuzzy cognitive map to analyze the performance of stock exchange firms. Journal of Securities Exchange, 16(61), 5741-5790. https://doi.org/10.22034/jse.2022.11688.1780

Namazian, A., Pourheidari, O., & Zeinali, H. (2021). Investigating the effect of effective tax rate and quality of corporate governance on tax evasion and tax corruption. Accounting and Auditing Review, 28(3), 507-532. https://doi.org/10.22059/acctgrev.2021.313990.1008470

Raeeszadeh, S. F., Gilaninia, S., & Homayounfar, M. (2016). The effects of knowledge management components on marketing performance: A case study of educational centers located across Guilan province. Arabian Journal of Business and Management Review (Kuwait Chapter), 5(9), 23-31.

Rahimi, A., & Foroughi, A. (2020). Investigating the effect of tax avoidance on investment efficiency. Accounting Knowledge, 11(2), 239-264. https://doi.org/10.22103/jak.2020.14368.3027

Siddiqui, R., & Dudkanluy Milan, J. (2022). Investigating the impact of debt and free cash flows on tax avoidance with emphasis on the role of institutional ownership. Tax Research Journal, 29(59), 131-152. https://doi.org/10.52547/taxjournal.29.52.131

Solikhah, B., Chen, C. L., Weng, P. Y., & Al-Faryan, M. A. S. (2025). Related party transactions and tax avoidance: Does government ownership play a role? Corporate Governance: The International Journal of Business in Society, 25(4), 763-785. https://doi.org/10.1108/CG-01-2024-0003

Taylor, G., Al-Hadi, A., Richardson, G., Alfarhan, U., & Al-Yahyaee, K. (2019). Labor investment inefficiency and corporate tax avoidance. Economic Modelling, 82, 185-201. https://doi.org/10.1016/j.econmod.2019.01.006

Wang, W., Wang, H., & Wu, J. G. (2021). Mixed ownership reform and corporate tax avoidance. Pacific-Basin Finance Journal, 69, 101648. https://doi.org/10.1016/j.pacfin.2021.101648

Xiang, J., Zhu, L., & Kong, D. (2023). Labor cost and corporate tax avoidance. Journal of Economic Behavior & Organization, 205, 338-358. https://doi.org/10.1016/j.jebo.2022.11.01