Purpose of the Study: Tax avoidance means the use of gaps in tax laws for non-payment or late payment of taxes for companies, which is affected by different factors. The present study investigates the impact of diversification on tax avoidance in companies. To this end, the financial information of 384 firms during the period of 2011- 2016 in the Tehran Stock Exchange was examined. Methodology: In this research, the required financial information was summarized, classified, and calculated in Excel software and the data were analyzed by using E-views software. The dependent variables were effective tax rate and book-tax difference, while the independent variable was corporate diversification, which shows how to divide the market between business sectors (units) in a company. Control variables include size, financial leverage, company’s loss-making, ROA, capital expenditures, R&D, market to book value, CEO ownership, and management of ownership. Conclusions/Results: The findings obtained from this study demonstrate that at a 95% confidence level, there is no significant relationship between diversification and effective tax rates in companies listed in the Tehran Stock Exchange. However, at a 90% confidence level, diversification reduces the effective tax rate. Furthermore, no reliable evidence was found regarding the effect of diversification on book-tax difference at a 95% confidence level. Novelty: Tax is a charge imposed by the government on all organizational profits. Various enterprises have complex operations due to their institutional structure, which makes it possible to increase tax avoidance in these companies. The production or sale of a variety of products (diversification) is bigger and has more complex organizational structures that increase the cost of management and non-management decisions, making it difficult for companies to coordinate their policies. Thematic classification: G10, M41
The purpose of this current study was to examine the undocumented motives of the first-year science and nonscience student teachers from seven different undergraduate teacher education programs in one public university, Jambi, Indonesia. Data were collected through a questionnaire and semi-structured interviews. A total of 593 completed questionnaires received from participants who enrolled in seven different undergraduate teacher education programs (biology, chemistry, economics English, history, mathematics, and physics education programs). Interview data were obtained from eighteen participants who were willing to be interviewed. The frequency of each statement was computed and expressed as percentage of its total score while interview data were audiotaped, transcribed verbatim, and carefully analysed. Our findings indicated that the first-year student teachers" interpretations of their motives for entering teacher education programs were quantitatively and qualitatively interwoven among altruistic, intrinsic, and extrinsic motives across participants. Policy implications are also discussed.
Purpose of the Study: A competitive market and the complexity of the business environment led to the special attention of practitioners in the field of economics to the capital structure and, especially, economic units of debts. The current study investigates the relationship between debt contracts and changes in the capital structure of 114 companies listed on the Tehran Stock Exchange from 2011 to 2016. Methodology: In this research, the data was extracted, classified, and calculated by using Excel software and ultimately, the hypotheses were tested at a 95% confidence level through E-views and Stata software. Conclusions / Results: The results indicate that there is no significant relationship among debt contracts, debt contract restrictions, and debt contract in the unfavorable financial conditions with the capital structure adjustment speed in the companies listed on the Tehran Stock Exchange in the studied time interval, but this relationship is visible between two variables of debt contracts and capital structure adjustment speed in the companies that have a high financial leverage. Novelty: The study of financing of leveraging methods is very important in considering different factors. That is, choosing any cheap or expensive debt on the part of the company, while changing the cost of capital, will create favorable profit opportunities or lead to a critical situation. Accordingly, the present research in the subject area, time, and place of interest can overcome the doubts of stakeholders in the mindset of companies.
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