{"id":"https://openalex.org/W36468451","doi":null,"title":"A Review on Transparency in Financial Reporting and its Effects on Tax Avoidance and Firm Value","display_name":"A Review on Transparency in Financial Reporting and its Effects on Tax Avoidance and Firm Value","publication_year":2014,"publication_date":"2014-04-01","ids":{"openalex":"https://openalex.org/W36468451","mag":"36468451"},"language":"en","primary_location":{"id":"mag:36468451","doi":null,"is_oa":false,"landing_page_url":"http://www.i-scholar.in/index.php/jcar/article/view/60610","pdf_url":null,"source":{"id":"https://openalex.org/S4210172192","display_name":"Journal of Commerce and Accounting Research","issn_l":"2277-2146","issn":["2277-2146","2320-4990"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-c"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Journal of Commerce and Accounting Research","raw_type":null},"volume":null,"type":"review","indexed_in":[],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":null,"display_name":"Farzin Rezaei","orcid":"https://orcid.org/0000-0003-1560-2461","observed_orcids":["https://orcid.org/0000-0003-1560-2461"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Farzin Rezaei","raw_affiliation_strings":["Qazvin Branch, Department of Accounting, Qazvin"],"raw_orcid":"https://orcid.org/0000-0003-1560-2461","affiliations":[{"raw_affiliation_string":"Qazvin Branch, Department of Accounting, Qazvin","institution_ids":[]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5011761720","display_name":"Mohsen Ghanaeenejad","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I197220011","display_name":"Qazvin Islamic Azad University","ror":"https://ror.org/023kjn321","country_code":"IR","type":"education","lineage":["https://openalex.org/I110525433","https://openalex.org/I197220011"]}],"countries":["IR"],"is_corresponding":false,"raw_author_name":"Mohsen Ghanaeenejad","raw_affiliation_strings":["Qazvin Azad Univ., Qazvin"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Qazvin Azad Univ., Qazvin","institution_ids":["https://openalex.org/I197220011"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":19,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":98},"biblio":{"volume":"3","issue":"2","first_page":"8","last_page":"21"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.9916999936103821,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.9916999936103821,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.002199999988079071,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.001500000013038516,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/financial-reporting-transparency","display_name":"financial reporting transparency","score":0.8980000019073486},{"id":"https://openalex.org/keywords/tax-avoidance","display_name":"tax avoidance","score":0.9909999966621399},{"id":"https://openalex.org/keywords/firm-value","display_name":"firm value","score":0.9959999918937683},{"id":"https://openalex.org/keywords/financial-reporting-opacity","display_name":"financial reporting opacity","score":0.6610000133514404},{"id":"https://openalex.org/keywords/shareholder-manager-conflict","display_name":"shareholder-manager conflict","score":0.5839999914169312},{"id":"https://openalex.org/keywords/listed-companies","display_name":"listed companies","score":0.6830000281333923},{"id":"https://openalex.org/keywords/tehran-stock-exchange","display_name":"Tehran Stock Exchange","score":0.9819999933242798}],"concepts":[{"id":"https://openalex.org/C514942387","wikidata":"https://www.wikidata.org/wiki/Q329303","display_name":"Tax avoidance","level":3,"score":0.7439595460891724},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6768917441368103},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.562576174736023},{"id":"https://openalex.org/C2780233690","wikidata":"https://www.wikidata.org/wiki/Q535347","display_name":"Transparency (behavior)","level":2,"score":0.5321430563926697},{"id":"https://openalex.org/C2779836051","wikidata":"https://www.wikidata.org/wiki/Q645011","display_name":"Corporate tax","level":4,"score":0.5151439905166626},{"id":"https://openalex.org/C2781027943","wikidata":"https://www.wikidata.org/wiki/Q192907","display_name":"Financial statement","level":3,"score":0.4786980450153351},{"id":"https://openalex.org/C170802524","wikidata":"https://www.wikidata.org/wiki/Q1032875","display_name":"Deferred tax","level":5,"score":0.45987668633461},{"id":"https://openalex.org/C200870193","wikidata":"https://www.wikidata.org/wiki/Q11691","display_name":"Stock exchange","level":2,"score":0.4521678388118744},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.44066858291625977},{"id":"https://openalex.org/C23032112","wikidata":"https://www.wikidata.org/wiki/Q1344727","display_name":"Enterprise value","level":2,"score":0.43179360032081604},{"id":"https://openalex.org/C2780313560","wikidata":"https://www.wikidata.org/wiki/Q272051","display_name":"Tax haven","level":4,"score":0.4125477075576782},{"id":"https://openalex.org/C51303962","wikidata":"https://www.wikidata.org/wiki/Q1242836","display_name":"Double taxation","level":2,"score":0.32021814584732056},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.2553141117095947},{"id":"https://openalex.org/C551662922","wikidata":"https://www.wikidata.org/wiki/Q2346630","display_name":"Tax reform","level":2,"score":0.24129608273506165},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.23421931266784668},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.17257779836654663},{"id":"https://openalex.org/C74939039","wikidata":"https://www.wikidata.org/wiki/Q7603703","display_name":"State income tax","level":3,"score":0.1437835693359375},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.0},{"id":"https://openalex.org/C172008318","wikidata":"https://www.wikidata.org/wiki/Q3683077","display_name":"Gross income","level":4,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:36468451","doi":null,"is_oa":false,"landing_page_url":"http://www.i-scholar.in/index.php/jcar/article/view/60610","pdf_url":null,"source":{"id":"https://openalex.org/S4210172192","display_name":"Journal of Commerce and Accounting Research","issn_l":"2277-2146","issn":["2277-2146","2320-4990"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-c"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Journal of Commerce and Accounting Research","raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":23,"referenced_works":["https://openalex.org/W2031774541","https://openalex.org/W2060705109","https://openalex.org/W2102769637","https://openalex.org/W2141549067","https://openalex.org/W2284098333","https://openalex.org/W2290450257","https://openalex.org/W2300308170","https://openalex.org/W2311460287","https://openalex.org/W2403368589","https://openalex.org/W2558845414","https://openalex.org/W2800392236","https://openalex.org/W2804357816","https://openalex.org/W2804864274","https://openalex.org/W2902652978","https://openalex.org/W2955251889","https://openalex.org/W2979482964","https://openalex.org/W2986276706","https://openalex.org/W3004693317","https://openalex.org/W3093555717","https://openalex.org/W3113159407","https://openalex.org/W3128876098","https://openalex.org/W3163409108","https://openalex.org/W3174528140"],"related_works":["https://openalex.org/W2099526226","https://openalex.org/W6992052740","https://openalex.org/W3121348150","https://openalex.org/W4291128074","https://openalex.org/W1607974488","https://openalex.org/W2987012391","https://openalex.org/W3212072061","https://openalex.org/W3021784035","https://openalex.org/W4200396298","https://openalex.org/W2753111711"],"abstract_inverted_index":{"Tax":[0],"avoidance,":[1],"which":[2,93],"results":[3,69,194],"in":[4,7,46,66,70,124,136,176],"a":[5,22,51,199],"reduction":[6],"outgoing":[8],"cash":[9],"flows":[10],"from":[11,172,181],"the":[12,15,34,77,96,99,109,112,121,168,177,186],"firm":[13,160,211],"to":[14,39,53,89,101,132,138,144,183],"government,":[16],"has":[17],"long":[18],"been":[19,165],"considered":[20],"as":[21,50,127,129],"value":[23],"by":[24],"shareholders.":[25],"The":[26,147,193],"general":[27],"overview":[28],"on":[29,76,108,167],"tax":[30,41,92,134,145,151,204],"avoidance":[31,135,152,205],"indicates":[32],"that":[33,150,196],"opportunistic":[35,82],"managers,":[36,117],"who":[37],"seek":[38],"avoid":[40],"payments,":[42],"are":[43],"using":[44],"opacity":[45,122],"their":[47,60],"financial":[48,55,67,125,169],"reporting":[49,68,126],"means":[52],"take":[54],"advantages":[56],"and":[57,87,116,159,206,209],"mainly":[58],"toward":[59],"own":[61],"personal":[62],"interests":[63],"too.":[64],"Transparency":[65],"ease":[71],"of":[72,79,98],"supervision":[73],"for":[74],"shareholders":[75,115],"performance":[78],"managers.":[80],"Also,":[81],"managers":[83],"use":[84],"other":[85],"methods":[86],"techniques":[88],"pay":[90],"lesser":[91],"will":[94],"cause":[95],"owners":[97],"firms":[100],"bear":[102],"certain":[103],"costs.":[104],"To":[105],"shed":[106],"light":[107],"viewpoints":[110],"about":[111],"disagreement":[113],"between":[114,203],"I":[118],"have":[119,164],"used":[120],"criteria":[123],"well":[128],"different":[130],"scales":[131],"measure":[133],"order":[137],"analyze":[139],"how":[140],"corporate":[141,157,207],"transparency":[142,158,208],"relates":[143],"avoidance.":[146],"hypotheses":[148],"suggest":[149,195],"is":[153,198],"negatively":[154],"associated":[155],"with":[156],"value.":[161,212],"These":[162],"analyses":[163],"based":[166],"data":[170],"obtained":[171],"100":[173],"listed":[174],"companies":[175],"Tehran":[178],"Stock":[179],"Exchange":[180],"2002":[182],"2010":[184],"employing":[185],"multiple":[187],"linear":[188],"regression":[189],"method.":[190],"there":[197],"negative":[200],"meaningful":[201],"relationship":[202],"also":[210]},"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":6},{"year":2023,"cited_by_count":3},{"year":2022,"cited_by_count":2},{"year":2021,"cited_by_count":3},{"year":2020,"cited_by_count":2},{"year":2019,"cited_by_count":1},{"year":2018,"cited_by_count":1}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2016-06-24T00:00:00"}