Dhaliwal, D. S., Lee, H., Pincus, M. & Steele, L. B. (2). Taxable income and firm risk. The Journal of The American Taxation Association, 39(1) 1-24.
Abdoli, M., Bakhshi, H.& Hoseini, S. (2013). Investigating firms' aggressive reporting and firm size with aggressive tax policy. Journal of Tax Research (in Persian),21(19), 157-170.
Ahadian, F. (2000). Investigating the Book Tax Difference. Tehran: Master Thesis in University of Tehran. (in Persian).
Armstrong, C., Jennifer, B. L. & Larcker, D. F. (2012). The incentives for tax planning. Journal of Accounting and Economics. 53(1), 391-411.
Badertscher, B. A., Katz, S. P. & Rego, S. O. (2013). The separation of ownership and control and corporate tax avoidance. Journal of Accounting and Economics. 56(3), 228-250.
Berle, A. & Means, G. (1998). The Modern Corporation and Private Property (Rev. Edition). New York: Harcourt Brace and World.
Bradshaw, M., Liao, G. & Ma, M. (2012). State Ownership, Tax and Political Promotion: Evidence from China. Chicago: SSRN Working Paper.
Chen, C. & Lai, S. (2012). Financial Constraint and Tax Aggressiveness. Hong Kong: University of Auckland and Chinese University of Hong Kong.
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.
Cloyd, C., Pratt, J.& Stock, T. (1996). The use of financial accounting choice to support aggressive tax positions: Public and private firms. Journal of Accounting Research. 34(1), 23-43.
Davis, A., Moore, R.& Rupert, T. (2017). The effect of tax expense management and CSR ratings on investor perceptions of firm value and CSR performance. Social Science Research Network. 1-43.
Etemadi, H., Mohammadi, A. & Nazemi Ardekani, M. (2009). The Relationship Between Auditor Industry Special and Earning Quality of Public Listed Firms on Tehran Stock Exchange. Financial Accounting Research, (in Persian), (1 & 2), 17-32.
Faccio, M. (2010). Differences between politically connected and non-connected firms: A cross country analysis. Financial Management, 39(3), 905-928.
Foremny, D. & Riedel, N. (2014). Business taxes and the electoral cycle. Journal of Public Economics. 115(7), 48-61.
Guenther, D. A., Matsunaga, S. R. & Williams, B. M. (2013). Tax Avoidance, Tax Aggressiveness, Tax Risk and Firm Risk. University of Oregon, Eugene. Lundquist College of Business.
Hasseldin, J. & Morris, G. (2012). Corporate social responsibility and tax avoidance: A comment and reflection. Accounting Forum, 37(1), 242-256.
Hunt, H. (1985). Potential determinants of corporate inventory accounting decisions. Journal of Accounting Research, 23(2). 448-467.
Jensen, M. C. & Mecling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and capital structure. Journal of Financial Economics, 3(4). 305-365.
Jian, M., Li, W. & Zhang, H. (2012). How Does State Ownership Affect Tax Avoidance? Evidence from China. Singapore: Working Paper, Singapore Management University.
Kelly, L. (1983). The development of a positive theory of corporate management’s role in external financial reporting. Journal of Accounting Literature, 10(2), 111-150.
Khajavi, S. & Kiamehr, M. (2015). Investigating the relationship between audit quality and tax avoidance among public listed on tehran stock exchange. Journal of Tax Research, 23 (2). 87-108. (in Persian).
Kim, C. & Zhang, L. (2016). Corporate political connections and tax aggressiveness. Contemporary Accounting Research 33(1). 78-114.
Kordestani, G. & Masoumi, J. (2009). Challenges of corporate governance in emerging economics. Audit Science, 37. 40-46. (in Persian).
Mani, K., Pazhouyan, J. & Mohammadi, T. (2011). Investigating the effect of taxes on the relationship between financial markets and economic growth. Journal of Economic Research, 11(3). 13-37. (in Persian).
McGuire, J. B., Sundgren, A. & Schneeweis, T. (1988). Corporate Social Responsibility and Firm Financial Performance. Academy of Management Journal. 31(4). 854-872.
Mehrani, S. & Seyyedi, S. (2014). Investigating the impact of income tax and conservative accounting on firms' tax avoidance. Journal of Accounting and Auditing Knowledge, 10(3). 13-23. (in Persian).
Mehrani, S., Karami, G., Moradi, M. & Eskandar, H. (2010). Investigating the relationship between institutional investors and the quality of financial reporting. Journal of Advances in Accounting, 1(2). 227-249. (in Persian).
Mills, L. (1998). Book-tax differences and Internal Revenue Service adjustments. Journal of Accounting Research. 36(2). 343-356.
Namazi, M. (2010). Empiricat Research in Accounting: Methodology Perspective (2nd Edition). Shiraz: University of Shiraz. (in Persian).
Niehaus, G. (1989). Ownership structure and inventory method choice. The Accounting Review, 64 (2), 184-269.
Rahmani, A., Mashayekh, S. & PourA'zam, M. (2011). Impact of Ownership Structure on Firms Performance. Quarterly Journal of Financial Accounting and Auditing Research, 9 (3). 1-22. (in Persian).
Richardson, G., Taylor, G. & Lanis, R. (2015). The impact of financial distress on corporate tax avoidance spanning the global financial crisis: Evidence from Australia. Economic Modelling, 44(3), 44-53.
Saeedi, A. & Shiri Ghohi, A. (2012). Ownership Structure and Firm Performance: Evidences From Tehran Stock Exchange. Journal of Stock Exchange (in Persian) 18 (5), 153-172.
Salihu, I. A., Annuar, H. A. & Sheikh Obid, S. N. (2013). Ownership structure and corporate tax aggressiveness: A conceptual approach. International Accounting and Business Conference, (Kuala Lumpur: IABC) 1-23.
Scholz, J. & Lubell, M. (1998). Trust and taxpaying: testing the heuristic approach to collective action. American Journal of Political Science, 42 (2), 398-417.
Setayesh, M., Rezaei, G. & Hoseyni Rad, S. (2014). Investigating the role of owneship structure on cash management and inventories in firms listed on tehran stock exchange. Journal of Advances in Accounting, 6 (1), 29-62. (in Persian).
Shackelford, D. & Shevlin, T. (2001). Empirical tax research in accounting. Journal of Accounting and Economics, 31(3), 321-387.
Taylor, G. & Richardson, G. (2014). Incentives for corporate tax planning and reporting: Empirical evidence from Australia. Journal of Contemporary Accounting & Economics, 10(1), 1-15.
Watts, R. & Zimmerman, J. (1986). Positive Accounting Theory. London: Prentice-Hall.
Watts, R. L. & Zimmerman, J. L. (1978). Towards a positive theory of the determination of accounting standards. The Accounting Review, 53 (1) 112-134.
Welch, E. (2003). The relationship between ownership structure and performance in listed australian companies. Australian Journal of Management, 28 (3), 287-305.
Wu, L. S., Wang, Y. P., Gills, P. & Lou, W. (2012). State ownership, tax status and size effect of effective tax rate in China. Accounting and Business Research, 42(2), 97-114.
Wu, W., Rui, O. & Wu, C. (2013). Institutional environment, ownership and firm taxation: Evidence from China. Economics of Transition, 51 (1), 17-51.
Ying, T., Wright, B. & Huang, W. (2016). Ownership structure and tax aggressiveness of chinese listed companies. International Journal of Accounting & Information Management, 25 (3), 313-332.
Yu, M. (2013). State ownership and ﬁrm performance: Empirical evidence from Chinese listed companies. China Journal of Accounting Research, 6(2), 75-87.
Zeng, T. (2010). Ownership concentration, state ownership, and effective tax rates: Evidence from china’s listed firms. Accounting Perspectives, 9 (4), 271-289.
Zhang, H. (2012). How Does State Ownership Affect Tax Avoidance? Evidence From China. Singapore: School of Accountancy Singapore Management University.
Zimmerman, J. L (1983). Taxes and firm size. Journal of Accounting and Economics, 5(1), 119-149.