Agrawal. K. (2007). Corporate Tax Planning, sixth edition, Delhi University, 1, 1-13.
Armstrong, C.S., Blouin, J., Jagolizner, A., Larker, D. (2013). Corporate governance incentives, and tax avoidance. www.ssrn.com.
Andreou, P.C., Ehrlich, D., Christodoulos L. (2013). Managerial ability and firm performance: evidence from the global financial crisis, http://www.efmaefm.org.
Bozorg Asl, M., Saleh Zadeh, B. (2015). Relationship managerial ability, and stable earnings and cash flows with an emphasis on accrual components in companies listed in Tehran Stock Exchange. Journal of Audit Science, 14(5), 153-170 [In Persian].
Brown J.L., Drake, K.D., Wellman, L. (2015). The benefits of a relational approach to corporate political activity: Evidence from political contributions to tax policymakers. Journal of Amer Taxation Association, 37(1), 69-102.
Chen, Y.; Podolski, E.J., Madhu, V. (2015). Does managerial ability facilitate corporate innovative success? Journal of Empirical Finance, 34, 313-326.
Demerjian, P., Lev, B., McVay, S. (2012). Quantifying managerial ability: A new measure and validity tests. Management Science, 58(7), 1229-1248.
Demerjian, P., Lev, B., Lewis, M.F., McVay, S.E. (2013). Managerial ability and earnings quality. Accounting Review, 88(2), 463-498.
Duellman, S., Hurwitz, H., Sun, Y. (2015). Managerial overconfidence and audit fees. Journal of Contemporary Accounting & Economics, 11(2), 148-165.
Dyreng, S.D., Hanlon, M., Maydew, E.L. (2008). Long‐run corporate tax avoidance. Accounting Review, 83(1), 61-82.
Gaertner, F. (2014). CEO after-tax compensation incentives and corporate tax avoidance. Contemporary Accounting Research, 31(4), 1077-1102.
Graham, J.R., Hanlon, M., Shevlin, T., Shroff, N. (2014). Incentives for tax planning and avoidance: Evidence from the field. Accounting Review, 89(3), 991-1023.
Gravelle, J.G. (2015). Tax havens: International tax avoidance and evasion. Washington, DC: Congressional Research Service.
Greene, W. (2011). Econometric Analysis. Seventh ED. United States of America: Prentice-hall publication.
Hanlon, M., Heitzman, S. (2010). A review of tax research. Journal of Accounting Economic, 50(2–3), 127-178.
Hoopes, J.L., Mescall, D., Pittman, J.A. (2012). Do IRS audits deter corporate tax avoidance? Accounting Review, 87(5), 1603-1639.
Huseynov, F., Klamm, B. (2012). Tax avoidance, tax management and corporate social responsibility. Journal of Corporate Finance, 18(4), 804-827.
Khani, A., Karimi, I., Yosefi, A. (2015). Tax avoidance, how to measure and factors affecting it. Journal of Accounting Research, 4(3), 121-142 [In Persian].
Kim, J.L.Y., Zhang, L. (2011). Corporate tax avoidance and stock price crash risk: Firm-level analysis.
www.ssrn.com.
Lynch, D. (2014). Investing in the corporate tax function: The effects of remediating material weaknesses in internal control on tax avoidance. Working Paper, Michigan State University.
Mashayekhi, B., Alipanah, S. (2015). Effect corporate governance on the relationship between tax avoidance and firm value. The Financial Accounting and Auditing Research, 7(25), 55-70 [In Persian].
Mashayekhi, B., Seyyedi, S.J. (2015). Corporate governance and tax avoidance. Journal of Accounting Knowledge, 6(20), 83-103 [In Persian].
Mehrani, S., Seyyedi, J. (2014). Investigation effect of taxable income andconservatism accounting on tax aggressive firms. Accounting and Audit Management Science, 3(10), 13-23 [In Persian].
Namazi, M., Gaffari, M. (2015). The importance and role of managerial ability information and financial ratios as a criterion for the optimal stock portfolio selection in Tehran Stock Exchange (via data envelope analysis). Quarterly Financial Accounting, 7(26), 1-30 [In Persian].
Pourheidari, O., Fadavi, M.H., Amini Nia, M. (2014). An Investigation on the effect of tax avoidance on the transparency of financial reporting firms listed in Tehran Stock Exchange. Journal of Economics Research, 14(1), 69-85 [In Persian].
Pourheidari, O., Golmohammadi, S.M. (2015). The impact of corporate tax risk on audit fee. Journal of The Accounting and Auditing Review, 22(3), 279-419 [In Persian].
Rego, S.O., Wilson, R. (2012). Equity risk incentives and corporate tax aggressiveness. Journal of Accounting Research, 50(3), 775-810.
Sarvestani, A. (2012). Investigation relationship the characteristic firms and kind of property with tax effective rate from the companies listed in Tehran Stock Exchange. M.A. Thesis, University of Shahid Bahonar Kerman [In Persian].
Sepasi, S., Anvari Rostami, A.A., Sayyadi, A. (2016). Investigating the effect of managerial ability on financial restatements: With concentration in opportunistic incentives. Journal of Empirical Research of Financial Accounting, 2(4), 89-110 [In Persian].
Wang, X. (2011). Tax avoidance, corporate transparency and firm value. Available at: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1904046.
)
