اسدیان اوغانی، اصغر؛ آبریز مختاری، یحیی؛ رحمانی نوجه ده، حسین (1399). تأثیر ساختار مالکیت بر ارتباط بین اجتناب مالیاتی و هزینه بدهی، نشریه چشمانداز حسابداری و مدیریت، 3(34)، 127-142.
الهامی، مهسا، وکیلی فرد، حمیدرضا، & طالب نیا، قدرت الله. (1402). بررسی تاثیر راهبری شرکتی، رقابت پذیری و محافظه کاری مدیریتی بر قیمت گذاری توزیع اطلاعات. دانش حسابداری و حسابرسی مدیریت, 12(48), 363-388.
حسینی، سید احسان؛ هاشمی، سید عباس؛ امیری، هادی. (1399)، بررسی عملکرد راهبرد معاملاتی اقلام تعهدی، راهبرد مدیریت مالی، 8(3)،21-41
جلالی، فاطمه؛ هشی، عباس؛ دانشی، وحید؛ کامرانی، هدی (1399). بررسی ارتباط بین عدم اطمینان محیطی، مالکیت نهادی و اجتناب مالیاتی، فصلنامه تحقیقات حسابداری و حسابرسی، 12(46)، 133-146.
خوشکار، فرزین؛ مولایی، حوریه؛ کریمی، آرزو (1400). نقش تعدیلگر مالکیت نهادی و مدیریتی بر تاثیر محافظه کاری حسابداری بر ریزش قیمت سهام، فصلنامه رویکردهای پژوهشی نوین در مدیریت و حسابداری، 5(83)، 529-546.
دارابی، رؤیا؛ برزگر، سعید (1397). تاثیر اجتناب از مالیات بر رابطه بین مالکیت دولتی و محدودیت مالی شرکت ها، نشریه حسابداری دولتی، 5(1)، 55-68.
دستگیر، محسن؛ کاکائی سبزه خانی، مهتاب؛ علیپور، رامین (1399). تاثیر ساختار مالکیت بر محافظه کاری شرطی و غیرشرطی، فصلنامه رویکردهای پژوهشی نوین در مدیریت و حسابداری، 4(45)، 59-89.
عباسزاده، محمدرضا؛ مفتونیان، محسن؛ فدایی، مرتضی؛ بابایی کلاریجانی، مائده (1399). بررسی تأثیر حاکمیت شرکتی و بیش اطمینانی مدیریت بر اجتناب مالیاتی شرکتها در مراحل چرخه عمر، فصلنامه پژوهشهای تجربی حسابداری، 10(2)، 49-81.
Abu Alkhair, M.T. (2008), The contemporary perspective of the conservatism on the application of accounting traded on the Egyptian stock market. Scientific Journal for Trade and Finance, Faculty of Commerce, Tanta University, 1, 55-69.
Alkordi, A. , Al-nimer, M. & Dabaghia, M. (2017). Accounting Conservatism and Ownership Structure Effect: Evidence from Industrial and Financial Jordanian Listed Companies . International Journal of Economics and Financial Issues , 7 (2) , 608-619 . Retrieved from https://dergipark.org.tr/en/pub/ijefi/issue/32035/354535?publisher=http-www-cag-edu-tr-ilhan-ozturk
Ardillah, K., & Halim, Y. (2022). The Effect of Institutional Ownership, Fiscal Loss Compensation, and Accounting Conservatism on Tax Avoidance. Journal of Accounting Auditing and Business, 5(1), 1-15.
Armstrong, C.S., Core, J.E., Guay, W.R. (2014), Do independent directors cause improvements in firm transparency? Journal of Financial Economics, 113, 383-403
Asiri, M., Al-Hadi, A., Taylor, G., & Duong, L. (2020). Is corporate tax avoidance associated with investment efficiency?. The North American Journal of Economics and Finance, 52, 101143.
Asiriuwa, O., Akperi, R. T., Uwuigbe, O. R., Uwuigbe, U., Nassar, L., Ilogho, S., & Eriabe, S. (2019). Ownerships Structures and Accounting Conservatism among Nigeria Listed Firms. IOP Conference Series: Earth and Environmental Science, 331(1), 012056. https://doi.org/10.1088/1755-1315/331/1/012056
Balakrishnan, K., Blouin, J. L., & Guay, W. R. (2019). Tax aggressiveness and corporate transparency. The Accounting Review, 94(1), 45–69. https://doi.org/ 10.2308/accr-52130.
Ball, R., Kothari, S., Robin, A. (2000), The effect of international institutional factors on properties of accounting earnings. Journal of Accounting and Economics, l29(1), 1-51.
Ball, R., Shivakumar, L. (2006), The role of accruals in asymmetrically timely gain and loss recognition. Journal of Accounting Research, 44(2), 207-242.
Bataghva, H., & Garkaz, M. (2015). The relationship between acccounting conservatism, institutional investors and profit misprice in pharmamceutical companies listed in the Terhan stock exchange. International Journal of Basic Sciences and Natural Research, 390-395.
Boone, A., and J. White. 2015. The effect of institutional ownership on firm transparency and information production. Journal of Financial Economics, 117: 508–533 .
Bushee, B. 2001. Do institutional investors prefer near-term earnings over long-run value? Contemporary Accounting Research 18 (2): 207–246.
Cao, Y., Dong, Y., Ma, D., & Sun, L. (2021). Customer concentration and corporate risk-taking. Journal of Financial Stability, 54, 100890.
Chen, S., Chen, X., Cheng, Q., & Shevlin, T. (2010). Are family firms more tax aggressive than non-family firms? Journal of Financial Economics, 95(1), 41–61. https://doi.org/10.1016/j.jfineco.2009.02.003.
Cheng, C. S. A., Huang, H., Li, Y., & Stanfield, J. (2012). The effect of hedge fund activism on corporate tax avoidance. The Accounting Review, 87(5), 1493–1526. https://doi.org/10.2308/accr-50195.
Graham, J.R., Harvey, C.R., & Rajgopal, S. (2005). The economic implications of corporate financial reporting. Journal of Accounting and Economics, 40, 3-73.
Haider, I., Singh, H., & Sultana, N. (2021). Managerial ability and accounting conservatism. Journal of Contemporary Accounting & Economics, 17(1), 100242. https://doi.org/https://doi.org/10.1016/j.jcae.2020.100242
Hanlon, M., and S. Heitzman. 2010. A review of tax research. Journal of Accounting and Economics 50, 127–178.
Hasan, M. M., Lobo, G. J., & Qiu, B. (2021). Organizational capital, corporate tax avoidance, and firm value. Journal of Corporate Finance, 70, 102050. https://doi.org/https://doi.org/10.1016/j.jcorpfin.2021.102050
Hasan, I., Kim, I., Teng, H., & Wu, Q. (2022). The effect of foreign institutional ownership on corporate tax avoidance: International evidence. Journal of International Accounting, Auditing and Taxation, 46, 100440.
Ikbal, O., Al-Qdau, M. (2014), The impact of the financial crisis to support the accounting conservatism policy: Astudy in the Jordanian industrial corporations. An-Najah University Journal for Research, 4, 896-920.
Jung, K., & Kwon, S. Y. (2002). Ownership structure and earnings informativeness: Evidence from Korea. The International Journal of Accounting, 37(3), 301-325.
Khan, M., Srinivasan, S., & Tan, L. (2017). Institutional ownership and corporate tax avoidance: New evidence. The Accounting Review, 92(2), 101-122.
Khurana, I. K., & Moser, W. J. (2013). Institutional shareholders’ investment horizons and tax avoidance. The Journal of the American Taxation Association, 35 (1), 111–134. https://doi.org/10.2308/atax-50315.
Kim, J. B., Li, Y., & Zhang, L. (2011). Corporate tax avoidance and stock price crash risk: Firm-level analysis. Journal of Financial Economics, 100(3), 639–662. https://doi.org/10.1016/j.jfineco.2010.07.007.
LaFond, R., Watts, R. (2008), The information role of conservatism. The Accounting Review, 83, 447-478.
Lara, J. M. G., Osma, B. G., & Penalva, F. (2012). Accounting conservatism and the limits to earnings management. 1- 55.
Lara, J.M.G., Osma, B.G., Penalva, F. (2009), Accounting conservatism and corporate governance. Review of Accounting Studies, 14(1), 161-201.
Lin, F., Wu, C. M., Fang, T. Y., & Wun, J. C. (2014). The relations among accounting conservatism, institutional investors and earnings manipulation. Economic Modelling, 37, 164-174.
Monks, R., and N. Minnow. 1995. Corporate Governance. Cambridge, MA: Blackwell.
Pope, F.P., Wailker, M. (2003), Ex-ante and Ex-post Accounting Conservatism, Asset Recognition and Asymmetric Earnings, Timeliness, Working Paper, University of Manchester.
Rashidi, M.M.S. (2011), Evaluated the accounting conservatism from a user perspective: The study of the theory and field. Business Research Journal Contemporary, 25(2), 1-62.
Rustiarini, N. W., Gama, A. W. S., & Werastuti, D. N. S. (2021). Board of Director Characteristics, Institutional Ownership, and Accounting Conservatism. The Indonesian Journal of Accounting Research, 24(2), 289-320.
Sa’ad, H. N., Abubakar, Z., & Salami, S. (2023). Accounting Conservatism and Corporate Tax Avoidance. International Journal of Banking and Finance, 18(1), 51-66.
Shackelford, D., and T. Shevlin. 2001. Empirical tax research in accounting. Journal of Accounting and Economics 31, 321–387.
Shaw, T. S., Raithatha, M., Krishnan, G. V., & Cordeiro, J. J. (2021). Did mandatory CSR compliance impact accounting conservatism? Evidence from the Indian Companies Act 2013. Journal of Contemporary Accounting & Economics, 17(3), 100280.
Yu, K. (2013). Block ownership and accounting conservatism. Corporate Ownership & Control, 10, 272-293.
Watts, R.L. (2003), Conservatism in accounting, Part II: Evidence and research opportunities. Accounting Horizons, 17(4), 287-301.