Objective: This study investigated the effect of effective tax rates and the quality of corporate
governance on tax evasion and corruption by using financial variables. Methods: Multiple …

Earnings smoothing is concerned with and influenced by various factors. In this regard,
managers' properties and traits can affect the style of making decisions investigating" …

Investors are always looking for ways to generate suitable income from their investments. As
most investors are risk-averse, they are constantly seeking to maximize their expected …

Despite the theoretical and empirical validity of the capital asset pricing model, empirical
evidence shows that investors ask for Risk premium due to idiosyncratic volatility …

Theoretically, firms should reduce information risks to provide a transparent environment for
different groups in capital market to make decisions. Therefore, identifying potential risk …

هدف: در این پژوهش با استفاده از متغیر‎ های مالی، هم‌زمان تأثیر نرخ مؤثر مالیاتی و کیفیت حاکمیت
شرکتی بر فرار و فساد مالیاتی بررسی شده است. روش: برای آزمون فرضیه‌های پژوهش، از مدل …‎

Objective: The purpose of this paper is to estimate the systemic risk of the banking industry,
considering the structure of banks' balance sheets in the interbank money market. To do this …

The present study investigates the mediating effect of the dividend policy on the relationship
between corporate governance quality and informative income smoothing. Tucker and …