RELATIONSHIP BETWEEN CORPORATE GOVERNANCE AND ENTERPRISES TAXABLE PROFIT

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BABAJANI JAFAR; ABDI MAJID

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Journal: Financial Accounting Research Year:2010 | Volume:2 | Issue:3 (5) Page(s): 65-85

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Title

RELATIONSHIP BETWEEN CORPORATE GOVERNANCE AND ENTERPRISES TAXABLE PROFIT

Author(s)

BABAJANI JAFAR | ABDI MAJID | Issue Writer Certificate

Keywords

CORPORATE GOVERNANCEQ2

PERCENTAGE OF STAFFS OUTSIDE THE DIRECTORSQ3

INSTITUTIONAL INVESTORSQ2

CEO DUALITYQ3

DECLARED TAXABLE PROFITQ3

FINAL TAX ASSESSMENTQ3

Abstract

The main purpose of this research is to test the relationship between CORPORATE GOVERNANCE and taxable profit. For this purpose the relations between some important factors of the CORPORATE GOVERNANCE including the percentage of the outside member of the board of directors, CEO DUALITY role and INSTITUTIONAL INVESTORS with other factors such as declared and FINAL TAX ASSESSMENT are studied. The data used in this study is based on information published by Tehran Stock Exchange (TSE) and also the tax document of 82 companies listed in TSE. The hypotheses of the research are tested using two sample T-test, one sample T-test and regression analysis. The results of the research show that CORPORATE GOVERNANCE had no effect on declared or FINAL TAX ASSESSMENT, although for the two groups of companies with and without CORPORATE GOVERNANCE structure, the difference between declared and FINAL TAX ASSESSMENT was significant.

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APA: Copy

BABAJANI, JAFAR, & ABDI, MAJID. (2010). RELATIONSHIP BETWEEN CORPORATE GOVERNANCE AND ENTERPRISES TAXABLE PROFIT. JOURNAL OF FINANCIAL ACCOUNTING RESEARCH, 2(3 (5)), 65-85. SID. https://sid.ir/paper/155082/en

Vancouver: Copy

BABAJANI JAFAR, ABDI MAJID. RELATIONSHIP BETWEEN CORPORATE GOVERNANCE AND ENTERPRISES TAXABLE PROFIT. JOURNAL OF FINANCIAL ACCOUNTING RESEARCH[Internet]. 2010;2(3 (5)):65-85. Available from: https://sid.ir/paper/155082/en

IEEE: Copy

JAFAR BABAJANI, and MAJID ABDI, “RELATIONSHIP BETWEEN CORPORATE GOVERNANCE AND ENTERPRISES TAXABLE PROFIT,” JOURNAL OF FINANCIAL ACCOUNTING RESEARCH, vol. 2, no. 3 (5), pp. 65–85, 2010, [Online]. Available: https://sid.ir/paper/155082/en

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