Board Independence and the Relation between Ownership Structure and the Tax Gap

This study is aimed to investigate the effect of the board of director's independence on the relation between ownership structure and the tax gap. The sample includes 62 firms listed in Tehran Stock Exchange during the period from 2007-2013. To test the hypothesis, regression analysis method based o...

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Bibliographic Details

Main Authors:	mehdi heidari, hamzeh didar, sakineh taherian
Format:	Artigo
Language:	Persa
Published:	Alzahra University, Faculty of Social Sciences and Economics 2018-08-01
Series:	پژوهش‌های تجربی حسابداری
Subjects:	Tax Gap Board of director's independence Ownership structure Family ownership Corporate Ownership
Online Access:	http://jera.alzahra.ac.ir/article_3560_6e67ef0d0225c930f36e0b8ca217aeff.pdf
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