1
Master of Accounting, Falavarjan Branch, Islamic Azad University, Falavarjan, Iran.
2
Assistant Professor, Accounting Department, Fereydan Branch, Islamic Azad University, Fereydan, Iran.
3
Assistant Professor, Accounting Department, Falavarjan Branch, Islamic Azad University, Falavarjan, Iran.
Abstract
Purpose: The main objective of this research is to investigate the relationship between tax avoidance and zombie companies in companies listed on the Tehran Stock Exchange. Method: The statistical population of this study is companies listed on the Tehran Stock Exchange and its statistical sample includes data from 105 companies for the 7-year period 2017-2023. The sampling method was the systematic elimination method. The method used to estimate the model is the logistic regression method. Results: The results of the study showed that the factors affecting the internal control system in the Social Security Organization include the income bank system, legal obligations system, salary, financial bookkeeping system, movable and immovable property system, financial management system and check issuance requirements. Conclusion: The results of the study showed that there is a significant relationship between tax avoidance and zombie companies. Contribution: Research evidence reveals the extent to which tax avoidance can affect the likelihood of companies becoming zombies, which can provide useful information to accounting standard setters, capital market regulators, and other stakeholders.
Abedi,M , alivandi darani,A and habibi khozani,M . (2026). Investigating the Relationship between Tax Avoidance and Zombie Firms in Companies Listed on the Tehran Stock Exchange. Journal of Accounting and Management Vision, 9(114), 195-208.
MLA
Abedi,M , , alivandi darani,A , and habibi khozani,M . "Investigating the Relationship between Tax Avoidance and Zombie Firms in Companies Listed on the Tehran Stock Exchange", Journal of Accounting and Management Vision, 9, 114, 2026, 195-208.
HARVARD
Abedi M, alivandi darani A, habibi khozani M. (2026). 'Investigating the Relationship between Tax Avoidance and Zombie Firms in Companies Listed on the Tehran Stock Exchange', Journal of Accounting and Management Vision, 9(114), pp. 195-208.
CHICAGO
M Abedi, A alivandi darani and M habibi khozani, "Investigating the Relationship between Tax Avoidance and Zombie Firms in Companies Listed on the Tehran Stock Exchange," Journal of Accounting and Management Vision, 9 114 (2026): 195-208,
VANCOUVER
Abedi M, alivandi darani A, habibi khozani M. Investigating the Relationship between Tax Avoidance and Zombie Firms in Companies Listed on the Tehran Stock Exchange. Journal of Accounting and Management Vision. 2026;9(114):195-208 (In Persian).
