Stakeholders' opinion as a moderating factor for tax planning activities : analytical study
Joint Authors
Source
Journal of Economic and Financial Research
Issue
Vol. 8, Issue 2 (31 Dec. 2021), pp.813-828, 16 p.
Publisher
Publication Date
2021-12-31
Country of Publication
Algeria
No. of Pages
16
Main Subjects
Topics
Abstract EN
This study aims to explore the way in which the stakeholders' opinions mediate the tax planning activities carried out by companies, because when considering these opinions, it is important to note that they may differ according to different interests and expectations (shareholders, government, creditors, society.
.
).
Based on the analysis of some of the positions raised in this context, the study concluded that the opinions of stakeholders are likely to mediate tax planning activities through their impact on tax planning valuations, approval considerations, and stakeholder needs.
, and therefore it is important for companies paying serious attention to the accuracy of the information available to stakeholders through financial reporting statements.
American Psychological Association (APA)
Jalabah, Ali& Shilihi, Iman. 2021. Stakeholders' opinion as a moderating factor for tax planning activities : analytical study. Journal of Economic and Financial Research،Vol. 8, no. 2, pp.813-828.
https://search.emarefa.net/detail/BIM-1303991
Modern Language Association (MLA)
Jalabah, Ali& Shilihi, Iman. Stakeholders' opinion as a moderating factor for tax planning activities : analytical study. Journal of Economic and Financial Research Vol. 8, no. 2 (Dec. 2021), pp.813-828.
https://search.emarefa.net/detail/BIM-1303991
American Medical Association (AMA)
Jalabah, Ali& Shilihi, Iman. Stakeholders' opinion as a moderating factor for tax planning activities : analytical study. Journal of Economic and Financial Research. 2021. Vol. 8, no. 2, pp.813-828.
https://search.emarefa.net/detail/BIM-1303991
Data Type
Journal Articles
Language
English
Notes
-
Record ID
BIM-1303991