Abernathy, J, A., Kubick, Th, R., Masli, A. (2016). General Counsel Prominence and Corporate Tax Policy. The Journal of the American Taxation Association, 38(1): 39-56. https://doi.org/10.2308/atax-51258
Akerlof, G. A. (1970). The market for “lemons”: Quality uncertainty and the market mechanism. The Quarterly Journal of Economics, 84(3), 488–500.
Beck, P. J., Davis, J. S., Jung, W, O., (1996). Tax advice and reporting under uncertainty: theory and experimental evidence, Contemporary Accounting Research, 13(1): 49–80.
Beyer, A., Cohen, D. A., Lys, T. Z., & Walther, B. (2010). The financial reporting environment: Review of the recent literature. Journal of Accounting and Economics, 50(2-3): 296–343. https://doi.org/10.1016/j.jacceco.2010.10.003
Chen, C, W., Hepfer, B, F., Quinn, Ph, J., Wilson, R, J. (2018). The effect of tax-motivated income shifting on information asymmetry, Review of Accounting Studies, 23(3): 958-100. https://doi.org/10.1007/s11142-018-9439-1
David, A., Wilson, R, J., Kaishu, W. (2019) Tax Uncertainty and Incremental Tax Avoidance. The Accounting Review, 94(2): 229-247. https://doi.org/10.2308/accr-52194
Deloitte, L, L, P. (2013). Responsible Tax: Sustainable Tax Strategy.
Desai, M., Dharmapala, D. (2009). Earnings Management, Corporate Tax Shelters, and Book-Tax Alignment, National Tax Journal, 62(1): 213-239.
Diaz-Balteiro, Gonzalez-Pachon, J., Romero, C. (2017). Measuring systems sustainability with multi-criteria methods: A critical review, European Journal of Operational Research, 258(2): 607-616. https://doi.org/10.1016/j.ejor.2016.08.075
Dyreng, S, D., Hanlon, M., Maydew, E, L. (2019). When Does Tax Avoidance Result in Tax Uncertainty? The Accounting Review, 94(2): 179-203. https://doi.org/10.2308/accr-52198
Dyreng, S., Hanlon, M., Maydew, E. (2014). Rolling the Dice: When does Tax Avoidance Result in Tax Uncertainty? Working paper, Duke University, Massachusetts Institute of Technology, and The University of North Carolina.
Fakhari H, Rezaei Pitenoei Y. Explaining a Model for Measuring Corporate Information Environment. quarterly financial accounting journal. 2017; 9 (33) :121-147
Gallemore, J., Labro, E. (2015). The importance of the internal information environment for tax avoidance, Journal of Accounting and Economics, 60(1): 149-167. https://doi.org/10.1016/j.jacceco.2014.09.005
Guenther, D, A., Matsunaga, S, R., Williams, B, M. (2017). Is Tax Avoidance Related to Firm Risk?. The Accounting Review, 92(1):115-136. https://doi.org/10.2308/accr-51408
Hamilton, R., Stekelberg, J. (2017). The Effect of High-Quality Information Technology on Corporate Tax Avoidance and Tax Risk, Journal of Information Systems, 31(2): 83-106. https://doi.org/10.2308/isys-51482
Healy, P. and Palepu, K. G., (1993). The Effect of Firms’ Financial Disclosure Policies on Stock Prices, Accounting Horizons, 7(3): 1−11.
Heidarzadeh Hanzaei, A., Barati, L. (2019). Information Environment and Earnings Management in Companies to Dual Holdings. Journal of Investment Knowledge, 8(29), 215-332.
Hoffman, W. H. (1961). The theory of tax planning. The Accounting Review, 36(2): 274–281
Hogsden J. (2018). The Contemporary Corporate Tax Strategy Environment, Contemporary Issues in Accounting, 22(4): 85-104. https://doi.org/10.1007/978-3-319-91113-7_5
Hutchens, M., Rego, S, O. (2015). Tax Risk and the Cost of Equity Capital. Working paper, Indiana University.
Kaffashpour Yazdi, M., Taftiyan, A., Moeinaddin, M. (2019). Investigating the Effect of Information Environment on the Relationship between Management Forecast Error and Idiosyncratic Risk in Companies Accepted in Tehran Stock Exchange. Management Accounting, 12(41), 151-169.
Leece, R. D., White, T, P. (2017). The effects of firms’ information environment on analysts’ herding behavior, Review of Quantitative Finance and Accounting, 48(2): 503-525. https://doi.org/10.1007/s11156-016-0559-z
Malaquias, R., Junior, D. (2019). Strategy, tax planning and liquidity constraints in investment funds, Journal of Economic Studies, 46(4):842-857. https://doi.org/10.1108/JES-11-2017-0334
McGuire, S., Neuman, S., Omer, T. (2013). Sustainable Tax Strategies and Earnings Persistence. Working paper, Texas A&M University and the University of Nebraska–Lincoln.
Mgammal, M. (2019). Corporate tax planning and corporate tax disclosure, Meditari Accountancy Research, https://doi.org/10.1108/MEDAR-11-2018-0390
Papadopoulou P., Hristu-Varsakelis D. (2019). Tax Evasion as an Optimal Solution to a Partially Observable Markov Decision Process. Approximation and Optimization, 145(11): 219-237. https://doi.org/10.1007/978-3-030-12767-1_11
Phillips, J.D (2003). Corporate Tax-planning Effectiveness: the Role of Compensation based Incentives, The Accounting Review, 78(3): 847-874. https://doi.org/10.2308/accr.2003.78.3.847
Ppourhaidari, O., Shafiei Hemmatabad, H. (2013). The Impact of Corporate Tax Rate Change for Earnings Management: The Case Study Reform Taxation Act in 1380. Applied Research in Financial Reporting, 2(1), 25-44.
Sadeghi, S., Ranjpor, R., Bagherzadeh Azar, F., Mousavi, S. (2016). The Effects of Tax Policies on Financial Markets Development. Iranian Journal of Economic Research, 20(65), 37-61.
Sari M, Etemadi H, Sepasi S. The Importance of the Internal Information Environment Quality for Tax Risk Reduction. IQBQ. 2019; 23 (2) :1-27
Shanthi, R., Tong, P, K. (2017). The Persistent Reduction in Poverty from Filing a Tax Return, American Economic Journal: Economic Policy, 9(4):367-94.
Tanyi, P., Burton, H. (2019). Financial Statement Aggressiveness Related to Tax Accounts and Tax-Related Accounting Misstatements, Accounting and the Public, https://doi.org/10.2308/apin-52544
Wang, T. (2019). Product market competition and efficiency of corporate tax management, Asian Review of Accounting, 27(2): 247-272. https://doi.org/10.1108/ARA-07-2018-0136
Wilde, J, H., Wilson, R, J. (2018). Perspectives on Corporate Tax Planning: Observations from the Past Decade. The Journal of the American Taxation Association, 40(2): 63-81. https://doi.org/10.2308/atax-51993