The Effect of Managerial Overconfidence on Tax Avoidance
Tax has as one of the most important income sources for governments has been received from a long time ago. The other hand, companies are always trying to pay less tax. Tax avoidance is one of the tools that managers use to pay less corporate tax. Different factors such as managers' overconfide...
| Main Authors: | , |
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| Format: | Article |
| Language: | fas |
| Published: |
University of Tehran
2015-03-01
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| Series: | بررسیهای حسابداری و حسابرسی |
| Subjects: | |
| Online Access: | https://acctgrev.ut.ac.ir/article_53669_44567389cb4bfa38b784fe2ff312ec82.pdf |