1
Department of accounting, Khoramabad branch, Islamic Azad University, Khoramabad, Iran.
2
Master student Department of Accounting, Khorramabad Branch, Islamic Azad University, Khorramabad, Iran
Abstract
Disclosure of social responsibility as a bridge between the business unit and stakeholders attracts investors. The purpose of this study is to investigate the effect of tax avoidance and corporate governance on social responsibility in companies listed on the Tehran Stock Exchange. For this purpose, in this study, tax avoidance and corporate governance as an independent variable and corporate social responsibility performance as a dependent variable during the years 2009 to 2019 have been studied. Finally, 105 companies listed on the Tehran Stock Exchange as an example in These studies were selected. The linear multivariate regression model has been used using Excel and Ivory software to test the hypotheses. The results show that there is a negative and significant relationship between tax avoidance and disclosure of corporate social responsibility, and there is a positive and significant relationship between family ownership and corporate social responsibility and there is a positive and significant relationship between institutional ownership and corporate social responsibility. There is a positive and significant relationship between board size and corporate social responsibility.
FarhadToski,O. and Mousavipour,S. S. (2022). Investigating the effect of tax avoidance and corporate governance on social responsibility in companies listed on the Tehran Stock Exchange. Journal of Accounting and Management Vision, 4(54), 55-68.
MLA
FarhadToski,O. , and Mousavipour,S. S. . "Investigating the effect of tax avoidance and corporate governance on social responsibility in companies listed on the Tehran Stock Exchange", Journal of Accounting and Management Vision, 4, 54, 2022, 55-68.
HARVARD
FarhadToski O., Mousavipour S. S. (2022). 'Investigating the effect of tax avoidance and corporate governance on social responsibility in companies listed on the Tehran Stock Exchange', Journal of Accounting and Management Vision, 4(54), pp. 55-68.
CHICAGO
O. FarhadToski and S. S. Mousavipour, "Investigating the effect of tax avoidance and corporate governance on social responsibility in companies listed on the Tehran Stock Exchange," Journal of Accounting and Management Vision, 4 54 (2022): 55-68,
VANCOUVER
FarhadToski O., Mousavipour S. S. Investigating the effect of tax avoidance and corporate governance on social responsibility in companies listed on the Tehran Stock Exchange. Journal of Accounting and Management Vision, 2022; 4(54): 55-68.
