期刊论文详细信息
مجله دانش حسابداری
Examination of the Effects of the Managerial Ability on Tax Avoidance
Saber Sheri Anaghiz (Ph.D)1  Masoud Hasani Alghar2 
[1] Associate Professor of Accounting, Allameh Tabatabaei University;Instructor of Accounting, Bozorgmehr University of Ghaenat;
关键词: managerial ability;    tax avoidance;    difference between accounting earnings with taxable earnings;    effective rate of cash tax;    transfer pricing;   
DOI  :  10.22103/jak.2017.1649
来源: DOAJ
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